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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 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. |