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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 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. |