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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 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. |