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Code of Federal Regulations (Last Updated: November 8, 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 U - Regulations Under the Public Utility Holding Company Act of 2005, Federal Power Act and Natural Gas Act |
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Part 367 - Uniform System of Accounts for Centralized Service Companies Subject to the Provisions of the Public Utility Holding Company Act of 2005, Federal Power Act and Natural Gas Act |
Part 367 - Uniform System of Accounts for Centralized Service Companies Subject to the Provisions of the Public Utility Holding Company Act of 2005, Federal Power Act and Natural Gas Act
| Subpart A - Definitions |
| § 367.1 - Definitions. |
| Subpart B - General Instructions |
| § 367.2 - Companies for which this system of accounts is prescribed. |
| § 367.3 - Records. |
| § 367.4 - Numbering system. |
| § 367.5 - Accounting period. |
| § 367.6 - Submittal of questions. |
| § 367.7 - Item list. |
| § 367.8 - Extraordinary items. |
| § 367.9 - Prior period items. |
| § 367.10 - Unaudited items. |
| § 367.11 - Distribution of pay and expenses of employees. |
| § 367.12 - Payroll distribution. |
| § 367.13 - Accounting to be on accrual basis. |
| § 367.14 - Transactions with associate companies. |
| § 367.15 - Contingent assets and liabilities. |
| § 367.16 - Long-term debt: Premium, discount and expense, and gain or loss on reacquisition. |
| § 367.17 - Comprehensive inter-period income tax allocation. |
| § 367.18 - Criteria for classifying leases. |
| § 367.19 - Accounting for leases. |
| § 367.20 - Depreciation accounting. |
| § 367.22 - Accounting for asset retirement obligations. |
| § 367.23 - Transactions with non-associate companies. |
| § 367.24 - Construction and service contracts for other companies. |
| § 367.25 - Determination of service cost. |
| § 367.26 - Departmental classification. |
| § 367.27 - Billing procedures. |
| § 367.28 - Methods of allocation. |
| § 367.29 - Compensation for use of capital. |
| § 367.30 - Cost accumulation system for associate companies. |
| Subpart C - Service Company Property Instructions |
| § 367.50 - Service company property to be recorded at cost. |
| § 367.51 - Components of construction. |
| § 367.52 - Overhead construction costs. |
| § 367.53 - Service company property purchased or sold. |
| § 367.54 - Expenditures on leased property. |
| § 367.55 - Land and land rights. |
| § 367.56 - Structures and improvements. |
| § 367.57 - Equipment. |
| § 367.58 - Property record system required for service company property. |
| § 367.59 - Additions and retirements of property. |
| Subpart D - Operating Expense Instructions |
| § 367.80 - Supervision and engineering. |
| § 367.81 - Maintenance. |
| § 367.82 - Rents. |
| § 367.83 - Training costs. |
| Subpart E - Special Instructions |
| § 367.100 - Accounts 131-174, Current and accrued assets. |
| § 367.101 - Accounts 231-243, Current and accrued liabilities. |
| § 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes. |
| § 367.103 - Accounts 409.1, 409.2, and 409.3, Income taxes. |
| § 367.104 - Accounts 410.1, 410.2, 411.1, and 411.2, Provision for deferred income taxes. |
| § 367.105 - Accounts 411.4, and 411.5, Investment tax credit adjustments. |
| § 367.106 - Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts. |
| Subpart F - Balance Sheet Chart of Accounts |
| § 367.1010 - Account 101, Service company property. |
| § 367.1011 - Account 101.1, Property under capital leases. |
| § 367.1060 - Account 106, Completed construction not classified. |
| § 367.1070 - Account 107, Construction work in progress. |
| § 367.1080 - Account 108, Accumulated provision for depreciation of service company property. |
| § 367.1110 - Account 111, Accumulated provision for amortization of service company property. |
| Long-Term Debt |
| § 367.2230 - Account 223, Advances from associate companies. |
| § 367.2240 - Account 224, Other long-term debt. |
| § 367.2250 - Account 225, Unamortized premium on long-term debt. |
| § 367.2260 - Account 226, Unamortized discount on long-term debt - Debit. |
| Deferred Debits |
| § 367.1810 - Account 181, Unamortized debt expense. |
| § 367.1823 - Account 182.3, Other regulatory assets. |
| § 367.1830 - Account 183, Preliminary survey and investigation charges. |
| § 367.1840 - Account 184, Clearing accounts. |
| § 367.1850 - Account 185, Temporary facilities. |
| § 367.1860 - Account 186, Miscellaneous deferred debits. |
| § 367.1880 - Account 188, Research, development, or demonstration expenditures. |
| § 367.1890 - Account 189, Unamortized loss on reacquired debt. |
| § 367.1900 - Account 190, Accumulated deferred income taxes. |
| Deferred Credits |
| § 367.2530 - Account, 253, Other deferred credits. |
| § 367.2540 - Account 254, Other regulatory liabilities. |
| § 367.2550 - Account 255, Accumulated deferred investment tax credits. |
| § 367.2820 - Account 282, Accumulated deferred income taxes - Other property. |
| § 367.2830 - Account 283, Accumulated deferred income taxes - Other. |
| Proprietary Capital |
| § 367.2010 - Account 201, Common stock issued. |
| § 367.2040 - Account 204, Preferred stock issued. |
| § 367.2110 - Account 211, Miscellaneous paid-in capital. |
| § 367.2150 - Account 215, Appropriated retained earnings. |
| § 367.2160 - Account 216, Unappropriated retained earnings. |
| § 367.2161 - Account 216.1, Unappropriated undistributed subsidiary earnings. |
| § 367.2190 - Account 219, Accumulated other comprehensive income. |
| Other Noncurrent Liabilities |
| § 367.2270 - Account 227, Obligations under capital lease - Non-current. |
| § 367.2282 - Account 228.2, Accumulated provision for injuries and damages. |
| § 367.2283 - Account 228.3, Accumulated provision for pensions and benefits. |
| § 367.2300 - Account 230, Asset retirement obligations. |
| Current and Accrued Liabilities |
| § 367.2310 - Account 231, Notes payable. |
| § 367.2320 - Account 232, Accounts payable. |
| § 367.2330 - Account 233, Notes payable to associate companies. |
| § 367.2340 - Account 234, Accounts payable to associate companies. |
| § 367.2360 - Account 236, Taxes accrued. |
| § 367.2370 - Account 237, Interest accrued. |
| § 367.2380 - Account 238, Dividends declared. |
| § 367.2410 - Account 241, Tax collections payable. |
| § 367.2420 - Account 242, Miscellaneous current and accrued liabilities. |
| § 367.2430 - Account 243, Obligations under capital leases - Current. |
| § 367.2440 - Account 244, Derivative instrument liabilities. |
| § 367.2450 - Account 245, Derivative instrument liabilities - Hedges |
| Other Property and Investments |
| § 367.1230 - Account 123, Investment in associate companies. |
| § 367.1240 - Account 124, Other investments. |
| § 367.1280 - Account 128, Other special funds. |
| Current and Accrued Assets |
| § 367.1310 - Account 131, Cash. |
| § 367.1340 - Account 134, Other special deposits. |
| § 367.1350 - Account 135, Working funds. |
| § 367.1360 - Account 136, Temporary cash investments. |
| § 367.1410 - Account 141, Notes receivable. |
| § 367.1420 - Account 142, Customer accounts receivable. |
| § 367.1430 - Account 143, Other accounts receivable. |
| § 367.1440 - Account 144, Accumulated provision for uncollectible accounts - Credit. |
| § 367.1450 - Account 145, Notes receivable from associate companies. |
| § 367.1460 - Account 146, Accounts receivable from associate companies. |
| § 367.1520 - Account 152, Fuel stock expenses undistributed. |
| § 367.1540 - Account 154, Materials and operating supplies. |
| § 367.1630 - Account 163, Stores expense undistributed. |
| § 367.1650 - Account 165, Prepayments. |
| § 367.1710 - Account 171, Interest and dividends receivable. |
| § 367.1720 - Account 172, Rents receivable. |
| § 367.1730 - Account 173, Accrued revenues. |
| § 367.1740 - Account 174, Miscellaneous current and accrued assets. |
| § 367.1750 - Account 175, Derivative instrument assets. |
| § 367.1760 - Account 176, Derivative instrument assets - Hedges. |
| Subpart G - Service Company Property Chart of Accounts |
| § 367.3010 - Account 301, Organization. |
| § 367.3030 - Account 303, Miscellaneous intangible property. |
| § 367.3060 - Account 306, Leasehold improvements. |
| § 367.3890 - Account 389, Land and land rights. |
| § 367.3900 - Account 390, Structures and improvements. |
| § 367.3910 - Account 391, Office furniture and equipment. |
| § 367.3920 - Account 392, Transportation equipment. |
| § 367.3930 - Account 393, Stores equipment. |
| § 367.3940 - Account 394, Tools, shop and garage equipment. |
| § 367.3950 - Account 395, Laboratory equipment. |
| § 367.3960 - Account 396, Power operated equipment. |
| § 367.3970 - Account 397, Communication equipment. |
| § 367.3980 - Account 398, Miscellaneous equipment. |
| § 367.3990 - Account 399, Other tangible property. |
| § 367.3991 - Account 399.1, Asset retirement costs for service company property. |
| Subpart H - Income Statement Chart of Accounts |
| Service Company Operating Income |
| § 367.4000 - Account 400, Operating revenues. |
| § 367.4010 - Account 401, Operation expense. |
| § 367.4020 - Account 402, Maintenance expense. |
| § 367.4030 - Account 403, Depreciation expense. |
| § 367.4031 - Account 403.1, Depreciation expense for asset retirement costs. |
| § 367.4040 - Account 404, Amortization of limited-term property. |
| § 367.4050 - Account 405, Amortization of other property. |
| § 367.4073 - Account 407.3, Regulatory debits. |
| § 367.4074 - Account 407.4, Regulatory credits. |
| § 367.4081 - Account 408.1, Taxes other than income taxes, operating income. |
| § 367.4082 - Account 408.2, Taxes other than income taxes, other income and deductions. |
| § 367.4091 - Account 409.1, Income taxes, operating income. |
| § 367.4092 - Account 409.2, Income taxes, other income and deductions. |
| § 367.4093 - Account 409.3, Income taxes, extraordinary items. |
| § 367.4101 - Account 410.1, Provision for deferred income taxes, operating income. |
| § 367.4102 - Account 410.2, Provision for deferred income taxes, other income and deductions. |
| § 367.4111 - Account 411.1, Provision for deferred income taxes - Credit, operating income. |
| § 367.4112 - Account 411.2, Provision for deferred income taxes - Credit, other income and deductions. |
| § 367.4114 - Account 411.4, Investment tax credit adjustments, service company property. |
| § 367.4115 - Account 411.5, Investment tax credit adjustments, other. |
| § 367.4116 - Account 411.6, Gains from disposition of service company plant. |
| § 367.4117 - Account 411.7, Losses from disposition of service company plant. |
| § 367.4118 - Account 411.10, Accretion expense. |
| § 367.4120 - Account 412, Cost and expenses of construction or other services. |
| § 367.4160 - Account 416, Costs and expenses of merchandising, jobbing and contract work. |
| § 367.4180 - Account 418, Non-operating rental income. |
| § 367.4181 - Account 418.1, Equity in earnings of subsidiary companies. |
| § 367.4190 - Account 419, Interest and dividend income. |
| § 367.4191 - Account 419.1, Allowance for other funds used during construction. |
| § 367.4210 - Account 421, Miscellaneous income or loss. |
| § 367.4211 - Account 421.1, Gain on disposition of property. |
| § 367.4212 - Account 421.2, Loss on disposition of property. |
| § 367.4250 - Account 425, Miscellaneous amortization. |
| § 367.4261 - Account 426.1, Donations. |
| § 367.4262 - Account 426.2, Life insurance. |
| § 367.4263 - Account 426.3, Penalties. |
| § 367.4264 - Account 426.4, Expenditures for certain civic, political and related activities. |
| § 367.4265 - Account 426.5, Other deductions. |
| § 367.4270 - Account 427, Interest on long-term debt. |
| § 367.4280 - Account 428, Amortization of debt discount and expense. |
| § 367.4290 - Account 429, Amortization of premium on debt - Credit. |
| § 367.4300 - Account 430, Interest on debt to associate companies. |
| § 367.4310 - Account 431, Other interest expense. |
| § 367.4320 - Account 432, Allowance for borrowed funds used during construction - Credit. |
| Subpart I - Retained Earnings Accounts |
| § 367.4330 - Account 433, Balance transferred from income. |
| § 367.4340 - Account 434, Extraordinary income. |
| § 367.4350 - Account 435, Extraordinary deductions. |
| § 367.4360 - Account 436, Appropriations of retained earnings. |
| § 367.4370 - Account 437, Dividends declared - preferred stock. |
| § 367.4380 - Account 438, Dividends declared - common stock. |
| § 367.4390 - Account 439, Adjustments to retained earnings. |
| Subpart J - Operating Revenue Chart of Accounts |
| § 367.4570 - Account 457, Services rendered to associate companies. |
| § 367.4571 - Account 457.1, Direct costs charged to associate companies. |
| § 367.4572 - Account 457.2, Indirect costs charged to associate companies. |
| § 367.4573 - Account 457.3, Compensation for use of capital-associate companies. |
| § 367.4580 - Account 458, Services rendered to non-associate companies. |
| § 367.4581 - Account 458.1, Direct costs charged to non-associate companies. |
| § 367.4582 - Account 458.2, Indirect costs charged to non-associate companies. |
| § 367.4583 - Account 458.3, Compensation for use of capital - Non-associate companies. |
| § 367.4584 - Account 458.4, Excess or deficiency on servicing non-associate utility companies. |
| Subpart K - Operation and Maintenance Expense Chart of Accounts |
| § 367.5000 - Accounts 500-598, Electric operation and maintenance accounts. |
| § 367.8000 - Accounts 800-894, Gas operation and maintenance accounts. |
| § 367.9010 - Account 901, Supervision. |
| § 367.9020 - Account 902, Meter reading expenses. |
| § 367.9030 - Account 903, Customer records and collection expenses. |
| § 367.9040 - Account 904, Uncollectible accounts. |
| § 367.9050 - Account 905, Miscellaneous customer accounts expenses. |
| § 367.9070 - Account 907, Supervision. |
| § 367.9080 - Account 908, Customer assistance expenses. |
| § 367.9090 - Account 909, Informational and instructional advertising expenses. |
| § 367.9100 - Account 910, Miscellaneous customer service and informational expenses. |
| § 367.9110 - Account 911, Supervision. |
| § 367.9120 - Account 912, Demonstrating and selling expenses. |
| § 367.9130 - Account 913, Advertising expenses. |
| § 367.9160 - Account 916, Miscellaneous sales expenses. |
| § 367.9200 - Account 920, Administrative and general salaries. |
| § 367.9210 - Account 921, Office supplies and expenses. |
| § 367.9230 - Account 923, Outside services employed. |
| § 367.9240 - Account 924, Property insurance. |
| § 367.9250 - Account 925, Injuries and damages. |
| § 367.9260 - Account 926, Employee pensions and benefits. |
| § 367.9280 - Account 928, Regulatory commission expenses. |
| § 367.9301 - Account 930.1, General advertising expenses for associated companies. |
| § 367.9302 - Account 930.2, Miscellaneous general expenses. |
| § 367.9310 - Account 931, Rents. |
| § 367.9350 - Account 935, Maintenance of structures and equipment. |