Part 256 - UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935  


§ 256.00-1 Preface.
§ 256.930.1 General advertising expenses.
§ 256.930.2 Miscellaneous general expenses.
§ 256.101 Service company property.
§ 256.107 Construction work in progress.
§ 256.108 Accumulated provision for depreciation and amortization of service company property.
§ 256.123 Investment in associate companies.
§ 256.124 Other investments.
§ 256.131 Cash.
§ 256.134 Special deposits.
§ 256.135 Working funds.
§ 256.136 Temporary cash investments.
§ 256.141 Notes receivable.
§ 256.143 Accounts receivable.
§ 256.144 Accumulated provision for uncollectable accounts.
§ 256.146 Accounts receivable from associate companies.
§ 256.152 Fuel stock expenses undistributed.
§ 256.154 Materials and supplies.
§ 256.163 Stores expense undistributed.
§ 256.165 Prepayments.
§ 256.174 Miscellaneous current and accrued assets.
§ 256.181 Unamortized debt expense.
§ 256.184 Clearing accounts.
§ 256.186 Miscellaneous deferred debits.
§ 256.188 Research, development, or demonstration expenditures.
§ 256.190 Accumulated deferred income taxes.
§ 256.201 Common stock issued.
§ 256.211 Miscellaneous paid-in capital.
§ 256.215 Appropriated retained earnings.
§ 256.216 Unappropriated retained earnings.
§ 256.223 Advances from associate companies.
§ 256.224 Other long-term debt.
§ 256.225 Unamortized premium on long-term debt.
§ 256.226 Unamortized discount on long-term debt-debit.
§ 256.231 Notes payable.
§ 256.232 Accounts payable.
§ 256.233 Notes payable to associate companies.
§ 256.234 Accounts payable to associate companies.
§ 256.236 Taxes accrued.
§ 256.237 Interest accrued.
§ 256.238 Dividends declared.
§ 256.241 Tax collections payable.
§ 256.242 Miscellaneous current and accrued liabilities.
§ 256.253 Other deferred credits.
§ 256.255 Accumulated deferred investment tax credits.
§ 256.282 Accumulated deferred income taxes.
§ 256.301 Organization.
§ 256.303 Miscellaneous intangible plant.
§ 256.304 Land and land rights.
§ 256.305 Structures and improvements.
§ 256.306 Leasehold improvements.
§ 256.307 Equipment.
§ 256.308 Office furniture and equipment.
§ 256.309 Automobiles, other vehicles, and related garage equipment.
§ 256.310 Aircraft and airport equipment.
§ 256.311 Other service company property.
§ 256.403 Depreciation and amortization expense.
§ 256.408 Taxes other than income taxes.
§ 256.409 Income taxes.
§ 256.410 Provision for deferred income taxes.
§ 256.411 Provision for deferred income taxes — credit.
§ 256.421 Miscellaneous income or loss.
§ 256.427 Interest on long-term debt.
§ 256.430 Interest on debt to associate companies.
§ 256.431 Other interest expense.
§ 256.457 Services rendered to associate companies.
§ 256.458 Services rendered to nonassociate companies.
§ 256.920 Salaries and wages.
§ 256.921 Office supplies and expenses.
§ 256.922 Administrative expenses transferred — credit.
§ 256.923 Outside services employed.
§ 256.924 Property insurance.
§ 256.925 Injuries and damages.
§ 256.926 Employee pensions and benefits.
§ 256.928 Regulatory commission expense.
§ 256.931 Rents.
§ 256.932 Maintenance of structures and equipment.
§ 256.01-1 Companies for which this system of accounts is prescribed.
§ 256.01-2 Application to service companies doing business with nonassociate companies.
§ 256.01-3 General structure of accounting system.
§ 256.01-4 Construction or service contracts, and centralized procurement accounting.
§ 256.411.5 Investment tax credit.
§ 256.01-5 Determination of service cost accounting.
§ 256.01-6 Departmental classification required.
§ 256.01-7 Records.
§ 256.01-8 Definitions.
§ 256.01-9 Unbilled items.
§ 256.01-10 Billing procedures.
§ 256.01-11 Methods of allocation.
§ 256.01-12 Compensation for use of capital.
§ 256.01-13 Submission of questions.
§ 256.426.1 Donations.
§ 256.426.5 Other deductions.
§ 256.457-1 Direct costs charged to associate companies.
§ 256.457-2 Indirect costs charged to associate companies.
§ 256.457-3 Compensation for use of capital-associate companies.
§ 256.458-1 Direct costs charged to nonassociate companies.
§ 256.458-2 Indirect costs charged to nonassociate companies.
§ 256.458-3 Compensation for use of capital — nonassociate companies.
§ 256.458-4 Excess or deficiency on servicing nonassociate companies.

Authority

Secs. 13, 15, 20, 49 Stat. 825, 828, 833; 15 U.S.C. 79m, 79o, 79t.

Source

44 FR 8250, Feb. 9, 1979, unless otherwise noted.