(a) Structure of the other income accounts. The Other Income Accounts are designed to reflect both operating and nonoperating income items including taxes, extraordinary items and other income and expense items not properly included elsewhere.
(b) Other income accounts listing. ------------------------------------------------------------------------
Class A Class B
Account title account account------------------------------------------------------------------------Other operating income and expense:
Other operating income and expense........ 7100 7100Operating taxes:
Operating taxes........................... ........... 7200
Operating investment tax credits-net...... 7210 ...........
Operating Federal income taxes............ 7220 ...........
Operating state and local income taxes.... 7230 ...........
Operating other taxes..................... 7240 ...........
Provision for deferred operating income 7250 ...........
taxes--net...............................Nonoperating income and expense:
Nonoperating income and expense........... 7300 7300Nonoperating taxes:
Nonoperating taxes........................ 7400 7400Interest and related items:
Interest and related items................ 7500 7500
Extraordinary items....................... 7600 7600Jurisdictional differences and non-regulated
income items:
Income effect of jurisdictional ratemaking 7910 7910
difference--net..........................
Nonregulated net income................... 7990 7990------------------------------------------------------------------------ [67 FR 5697, Feb. 6, 2002]