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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 |
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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. |