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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 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. |