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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 18 - Conservation of Power and Water Resources |
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Chapter I - Federal Energy Regulatory Commission, Department of Energy |
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SubChapter Q - Accounts Under the Interstate Commerce Act |
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Part 352 - Uniform Systems of Accounts Prescribed for Oil Pipeline Companies Subject to the Provisions of the Interstate Commerce Act |
Part 352 - Uniform Systems of Accounts Prescribed for Oil Pipeline Companies Subject to the Provisions of the Interstate Commerce Act
| § 352.5 - Net unrealized loss on noncurrent marketable equity securities. |
| § 352.10-5 - Special deposits. |
| § 352.10 - Cash. |
| § 352.11 - Temporary investments. |
| § 352.12 - Notes receivable. |
| § 352.13 - Receivables from affiliated companies. |
| § 352.14 - Accounts receivable. |
| § 352.15 - Interest and dividends receivable. |
| § 352.16 - Oil inventory. |
| § 352.17 - Material and supplies. |
| § 352.18 - Prepayments. |
| § 352.19 - Other current assets. |
| § 352.20 - Investments in affiliated companies. |
| § 352.21 - Other investments. |
| § 352.22 - Sinking and other funds. |
| § 352.23 - Reductions in security values—Credit. |
| § 352.24 - Allowance for net unrealized loss on noncurrent marketable equity securities—Credit. |
| § 352.30 - Carrier property. |
| § 352.31 - Accrued depreciation—Carrier property. |
| § 352.32 - Accrued amortization—Carrier property. |
| § 352.33 - Operating oil supply. |
| § 352.34 - Noncarrier property. |
| § 352.35 - Accrued depreciation—Noncarrier property. |
| § 352.40 - Organization costs and other intangibles. |
| § 352.41 - Accrued amortization of intangibles. |
| § 352.43 - Miscellaneous other assets. |
| § 352.44 - Other deferred charges. |
| § 352.45 - Accumulated deferred income tax assets. |
| § 352.50 - Notes payable. |
| § 352.51 - Payables to affiliated companies. |
| § 352.52 - Accounts payable. |
| § 352.53 - Salaries and wages payable. |
| § 352.54 - Interest payable. |
| § 352.55 - Dividends payable. |
| § 352.56 - Taxes payable. |
| § 352.57 - Long-term debt payable within one year. |
| § 352.58 - Other current liabilities. |
| § 352.59 - Deferred income tax liabilities. |
| § 352.60 - Long-term debt payable after one year. |
| § 352.61 - Unamortized premium on long-term debt. |
| § 352.62 - Unamortized discount and interest on long-term debt. |
| § 352.63 - Other noncurrent liabilities. |
| § 352.64 - Accumulated deferred income tax liabilities. |
| § 352.70 - Capital stock. |
| § 352.71 - Premiums on capital stock. |
| § 352.72 - Capital stock subscriptions. |
| § 352.73 - Additional paid-in capital. |
| § 352.74 - Appropriated retained income. |
| § 352.75 - Unappropriated retained income. |
| § 352.76 - Treasury stock. |
| § 352.102,152 - Right of way. |
| § 352.103,153 - Line pipe. |
| § 352.104,154 - Line pipe fittings. |
| § 352.105,155 - Pipeline construction. |
| § 352.107,157 - Boilers. |
| § 352.108,158 - Pumping equipment. |
| § 352.110,160 - Other station equipment. |
| § 352.111,161 - Oil tanks. |
| § 352.112,162 - Delivery facilities. |
| § 352.101,151,171 - Land. |
| § 352.106,156,176 - Buildings. |
| § 352.109,159,179 - Machine tools and machinery. |
| § 352.113,163,183 - Communication systems. |
| § 352.114,164,184 - Office furniture and equipment. |
| § 352.115,165,185 - Vehicles and other work equipment. |
| § 352.116,166,186 - Other property. |
| § 352.187 - Construction work in progress. |
| § 352.200 - Gathering revenues. |
| § 352.210 - Trunk revenues. |
| § 352.220 - Delivery revenues. |
| § 352.230 - Allowance oil revenue. |
| § 352.240 - Storage and demurrage revenue. |
| § 352.250 - Rental revenue. |
| § 352.260 - Incidental revenue. |
| § 352.300 - Salaries and wages. |
| § 352.310 - Materials and supplies. |
| § 352.320 - Outside services. |
| § 352.330 - Operating fuel and power. |
| § 352.340 - Oil losses and shortages. |
| § 352.350 - Rentals. |
| § 352.390 - Other expenses. |
| § 352.500 - Salaries and wages. |
| § 352.510 - Materials and supplies. |
| § 352.520 - Outside services. |
| § 352.530 - Rentals. |
| § 352.540 - Depreciation and amortization. |
| § 352.550 - Employee benefits. |
| § 352.560 - Insurance. |
| § 352.570 - Casualty and other losses. |
| § 352.580 - Pipeline taxes. |
| § 352.590 - Other expenses. |
| § 352.600 - Operating revenues. |
| § 352.610 - Operating expenses. |
| § 352.620 - Income (net) from noncarrier property. |
| § 352.630 - Interest and dividend income. |
| § 352.640 - Miscellaneous income. |
| § 352.645 - Unusual or infrequent items (credit). |
| § 352.650 - Interest expense. |
| § 352.660 - Miscellaneous income charges. |
| § 352.665 - Unusual or infrequent items (debit). |
| § 352.670 - Income taxes on income from continuing operations. |
| § 352.671 - Provision for deferred taxes. |
| § 352.675 - Income (loss) from operations of discontinued segments. |
| § 352.676 - Gain (loss) on disposal of discontinued segments. |
| § 352.680 - Extraordinary items (net). |
| § 352.695 - Income taxes on extraordinary items. |
| § 352.696 - Provision for deferred taxes—extraordinary items. |
| § 352.697 - Cumulative effect of changes in accounting principles. |
| § 352.700 - Net balance transferred from income. |
| § 352.705 - Prior period adjustments to beginning retained income account. |
| § 352.710 - Other credits to retained income. |
| § 352.720 - Other debits to retained income. |
| § 352.740 - Appropriations of retained income. |
| § 352.750 - Dividend appropriations of retained income. |
| § 352.797 - Form of Balance Sheet Statement |
| § 352.798 - Form of Income Statement |
| § 352.799 - Form of Unappropriated Retained Income Statement |
| § 352.14-5 - Accumulated provision for uncollectible accounts. |
| § 352.19-5 - Deferred income tax assets. |