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Section 367.1
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Companies for which this system of accounts is prescribed |
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Section 367.2
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Records |
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Section 367.3
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Numbering system |
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Section 367.4
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Accounting period |
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Section 367.5
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Submittal of questions |
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Section 367.6
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Item list |
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Section 367.7
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Extraordinary items |
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Section 367.8
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Prior period items |
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Section 367.9
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Unaudited items |
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Section 367.10
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Distribution of pay and expenses of employees |
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Section 367.11
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Payroll distribution |
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Section 367.12
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Accounting to be on accrual basis |
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Section 367.13
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Transactions with associate companies |
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Section 367.14
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Contingent assets and liabilities |
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Section 367.15
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Long-term debt: Premium, discount and expense, and gain or loss on reacquisition |
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Section 367.16
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Comprehensive inter-period income tax allocation |
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Section 367.17
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Criteria for classifying leases |
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Section 367.18
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Accounting for leases |
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Section 367.19
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Depreciation accounting |
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Section 367.20
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Accounting for asset retirement obligations |
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Section 367.22
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Transactions with non-associate companies |
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Section 367.23
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Construction and service contracts for other companies |
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Section 367.24
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Determination of service cost |
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Section 367.25
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Departmental classification |
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Section 367.26
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Billing procedures |
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Section 367.27
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Methods of allocation |
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Section 367.28
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Compensation for use of capital |
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Section 367.29
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Cost accumulation system for associate companies |
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Section 367.30
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Service company property to be recorded at cost |
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Section 367.50
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Components of construction |
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Section 367.51
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Overhead construction costs |
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Section 367.52
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Service company property purchased or sold |
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Section 367.53
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Expenditures on leased property |
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Section 367.54
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Land and land rights |
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Section 367.55
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Structures and improvements |
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Section 367.56
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Equipment |
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Section 367.57
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Property record system required for service company property |
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Section 367.58
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Additions and retirements of property |
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Section 367.59
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Supervision and engineering |
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Section 367.80
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Maintenance |
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Section 367.81
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Rents |
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Section 367.82
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Training costs |
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Section 367.83
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Accounts 131-174, Current and accrued assets |
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Section 367.100
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Accounts 231-243, Current and accrued liabilities |
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Section 367.101
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Accounts 408 |
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Section 367.102
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Accounts 409 |
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Section 367.103
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Accounts 410 |
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Section 367.104
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Accounts 411 |
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Section 367.105
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Accounts 426 |
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Section 367.106
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Account 101, Service company property |
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Section 367.1010
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Account 101 |
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Section 367.1011
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Account 106, Completed construction not classified |
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Section 367.1060
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Account 107, Construction work in progress |
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Section 367.1070
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Account 108, Accumulated provision for depreciation of service company property |
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Section 367.1080
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Account 111, Accumulated provision for amortization of service company property |
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Section 367.1110
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Account 123, Investment in associate companies |
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Section 367.1230
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Account 124, Other investments |
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Section 367.1240
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Account 128, Other special funds |
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Section 367.1280
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Account 131, Cash |
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Section 367.1310
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Account 134, Other special deposits |
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Section 367.1340
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Account 135, Working funds |
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Section 367.1350
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Account 136, Temporary cash investments |
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Section 367.1360
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Account 141, Notes receivable |
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Section 367.1410
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Account 142, Customer accounts receivable |
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Section 367.1420
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Account 143, Other accounts receivable |
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Section 367.1430
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Account 144, Accumulated provision for uncollectible accounts--Credit |
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Section 367.1440
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Account 145, Notes receivable from associate companies |
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Section 367.1450
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Account 146, Accounts receivable from associate companies |
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Section 367.1460
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Account 152, Fuel stock expenses undistributed |
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Section 367.1520
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Account 154, Materials and operating supplies |
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Section 367.1540
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Account 163, Stores expense undistributed |
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Section 367.1630
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Account 165, Prepayments |
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Section 367.1650
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Account 171, Interest and dividends receivable |
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Section 367.1710
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Account 172, Rents receivable |
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Section 367.1720
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Account 173, Accrued revenues |
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Section 367.1730
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Account 174, Miscellaneous current and accrued assets |
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Section 367.1740
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Account 175, Derivative instrument assets |
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Section 367.1750
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Account 176, Derivative instrument assets--Hedges |
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Section 367.1760
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Account 181, Unamortized debt expense |
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Section 367.1810
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Account 182 |
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Section 367.1823
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Account 183, Preliminary survey and investigation charges |
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Section 367.1830
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Account 184, Clearing accounts |
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Section 367.1840
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Account 185, Temporary facilities |
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Section 367.1850
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Account 186, Miscellaneous deferred debits |
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Section 367.1860
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Account 188, Research, development, or demonstration expenditures |
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Section 367.1880
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Account 189, Unamortized loss on reacquired debt |
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Section 367.1890
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Account 190, Accumulated deferred income taxes |
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Section 367.1900
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Account 201, Common stock issued |
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Section 367.2010
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Account 204, Preferred stock issued |
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Section 367.2040
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Account 211, Miscellaneous paid-in capital |
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Section 367.2110
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Account 215, Appropriated retained earnings |
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Section 367.2150
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Account 216, Unappropriated retained earnings |
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Section 367.2160
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Account 216 |
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Section 367.2161
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Account 219, Accumulated other comprehensive income |
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Section 367.2190
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Account 223, Advances from associate companies |
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Section 367.2230
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Account 224, Other long-term debt |
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Section 367.2240
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Account 225, Unamortized premium on long-term debt |
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Section 367.2250
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Account 226, Unamortized discount on long-term debt--Debit |
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Section 367.2260
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Account 227, Obligations under capital lease--Non-current |
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Section 367.2270
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Account 228 |
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Section 367.2282
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Account 228 |
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Section 367.2283
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Account 230, Asset retirement obligations |
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Section 367.2300
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Account 231, Notes payable |
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Section 367.2310
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Account 232, Accounts payable |
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Section 367.2320
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Account 233, Notes payable to associate companies |
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Section 367.2330
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Account 234, Accounts payable to associate companies |
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Section 367.2340
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Account 236, Taxes accrued |
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Section 367.2360
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Account 237, Interest accrued |
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Section 367.2370
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Account 238, Dividends declared |
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Section 367.2380
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Account 241, Tax collections payable |
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Section 367.2410
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Account 242, Miscellaneous current and accrued liabilities |
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Section 367.2420
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Account 243, Obligations under capital leases--Current |
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Section 367.2430
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Account 244, Derivative instrument liabilities |
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Section 367.2440
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Account 245, Derivative instrument liabilities--Hedges |
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Section 367.2450
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Account, 253, Other deferred credits |
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Section 367.2530
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Account 254, Other regulatory liabilities |
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Section 367.2540
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Account 255, Accumulated deferred investment tax credits |
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Section 367.2550
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Account 282, Accumulated deferred income taxes--Other property |
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Section 367.2820
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Account 283, Accumulated deferred income taxes--Other |
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Section 367.2830
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Account 301, Organization |
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Section 367.3010
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Account 303, Miscellaneous intangible property |
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Section 367.3030
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Account 306, Leasehold improvements |
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Section 367.3060
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Account 389, Land and land rights |
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Section 367.3890
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Account 390, Structures and improvements |
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Section 367.3900
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Account 391, Office furniture and equipment |
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Section 367.3910
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Account 392, Transportation equipment |
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Section 367.3920
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Account 393, Stores equipment |
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Section 367.3930
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Account 394, Tools, shop and garage equipment |
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Section 367.3940
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Account 395, Laboratory equipment |
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Section 367.3950
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Account 396, Power operated equipment |
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Section 367.3960
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Account 397, Communication equipment |
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Section 367.3970
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Account 398, Miscellaneous equipment |
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Section 367.3980
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Account 399, Other tangible property |
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Section 367.3990
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Account 399 |
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Section 367.3991
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Account 400, Operating revenues |
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Section 367.4000
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Account 401, Operation expense |
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Section 367.4010
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Account 402, Maintenance expense |
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Section 367.4020
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Account 403, Depreciation expense |
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Section 367.4030
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Account 403 |
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Section 367.4031
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Account 404, Amortization of limited-term property |
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Section 367.4040
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Account 405, Amortization of other property |
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Section 367.4050
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Account 407 |
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Section 367.4073
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Account 407 |
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Section 367.4074
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Account 408 |
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Section 367.4081
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Account 408 |
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Section 367.4082
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Account 409 |
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Section 367.4091
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Account 409 |
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Section 367.4092
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Account 409 |
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Section 367.4093
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Account 410 |
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Section 367.4101
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Account 410 |
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Section 367.4102
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Account 411 |
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Section 367.4111
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Account 411 |
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Section 367.4112
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Account 411 |
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Section 367.4114
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Account 411 |
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Section 367.4115
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Account 411 |
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Section 367.4116
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Account 411 |
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Section 367.4117
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Account 411 |
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Section 367.4118
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Account 412, Cost and expenses of construction or other services |
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Section 367.4120
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Account 416, Costs and expenses of merchandising, jobbing and contract work |
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Section 367.4160
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Account 418, Non-operating rental income |
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Section 367.4180
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Account 418 |
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Section 367.4181
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Account 419, Interest and dividend income |
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Section 367.4190
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Account 419 |
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Section 367.4191
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Account 421, Miscellaneous income or loss |
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Section 367.4210
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Account 421 |
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Section 367.4211
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Account 421 |
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Section 367.4212
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Account 425, Miscellaneous amortization |
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Section 367.4250
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Account 426 |
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Section 367.4261
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Account 426 |
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Section 367.4262
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Account 426 |
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Section 367.4263
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Account 426 |
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Section 367.4264
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Account 426 |
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Section 367.4265
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Account 427, Interest on long-term debt |
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Section 367.4270
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Account 428, Amortization of debt discount and expense |
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Section 367.4280
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Account 429, Amortization of premium on debt--Credit |
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Section 367.4290
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Account 430, Interest on debt to associate companies |
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Section 367.4300
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Account 431, Other interest expense |
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Section 367.4310
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Account 432, Allowance for borrowed funds used during construction--Credit |
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Section 367.4320
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Account 433, Balance transferred from income |
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Section 367.4330
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Account 434, Extraordinary income |
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Section 367.4340
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Account 435, Extraordinary deductions |
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Section 367.4350
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Account 436, Appropriations of retained earnings |
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Section 367.4360
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Account 437, Dividends declared--preferred stock |
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Section 367.4370
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Account 438, Dividends declared--common stock |
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Section 367.4380
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Account 439, Adjustments to retained earnings |
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Section 367.4390
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Account 457, Services rendered to associate companies |
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Section 367.4570
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Account 457 |
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Section 367.4571
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Account 457 |
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Section 367.4572
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Account 457 |
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Section 367.4573
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Account 458, Services rendered to non-associate companies |
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Section 367.4580
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Account 458 |
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Section 367.4581
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Account 458 |
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Section 367.4582
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Account 458 |
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Section 367.4583
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Account 458 |
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Section 367.4584
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Accounts 500-598, Electric operation and maintenance accounts |
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Section 367.5000
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Accounts 800-894, Gas operation and maintenance accounts |
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Section 367.8000
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Account 901, Supervision |
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Section 367.9010
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Account 902, Meter reading expenses |
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Section 367.9020
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Account 903, Customer records and collection expenses |
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Section 367.9030
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Account 904, Uncollectible accounts |
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Section 367.9040
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Account 905, Miscellaneous customer accounts expenses |
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Section 367.9050
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Account 907, Supervision |
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Section 367.9070
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Account 908, Customer assistance expenses |
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Section 367.9080
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Account 909, Informational and instructional advertising expenses |
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Section 367.9090
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Account 910, Miscellaneous customer service and informational expenses |
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Section 367.9100
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Account 911, Supervision |
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Section 367.9110
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Account 912, Demonstrating and selling expenses |
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Section 367.9120
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Account 913, Advertising expenses |
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Section 367.9130
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Account 916, Miscellaneous sales expenses |
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Section 367.9160
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Account 920, Administrative and general salaries |
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Section 367.9200
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Account 921, Office supplies and expenses |
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Section 367.9210
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Account 923, Outside services employed |
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Section 367.9230
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Account 924, Property insurance |
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Section 367.9240
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Account 925, Injuries and damages |
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Section 367.9250
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Account 926, Employee pensions and benefits |
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Section 367.9260
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Account 928, Regulatory commission expenses |
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Section 367.9280
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Account 930 |
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Section 367.9301
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Account 930 |
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Section 367.9302
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Account 931, Rents |
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Section 367.9310
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Account 935, Maintenance of structures and equipment |
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Section 367.9350
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Promulgation |