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Electronic Code of Federal Regulations

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e-CFR Data is current as of November 25, 2014

Title 18Chapter ISubchapter UPart 367


TITLE 18—Conservation of Power and Water Resources

CHAPTER I—FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY

SUBCHAPTER U—REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT

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

rule

Subpart A—DEFINITIONS

§367.1
Definitions.
rule

Subpart B—GENERAL INSTRUCTIONS

§367.2
Companies for which this system of accounts is prescribed.
§367.3
Records.
§367.4
Numbering system.
§367.5
Accounting period.
§367.6
Submittal of questions.
§367.7
Item list.
§367.8
Extraordinary items.
§367.9
Prior period items.
§367.10
Unaudited items.
§367.11
Distribution of pay and expenses of employees.
§367.12
Payroll distribution.
§367.13
Accounting to be on accrual basis.
§367.14
Transactions with associate companies.
§367.15
Contingent assets and liabilities.
§367.16
Long-term debt: Premium, discount and expense, and gain or loss on reacquisition.
§367.17
Comprehensive inter-period income tax allocation.
§367.18
Criteria for classifying leases.
§367.19
Accounting for leases.
§367.20
Depreciation accounting.
§367.22
Accounting for asset retirement obligations.
§367.23
Transactions with non-associate companies.
§367.24
Construction and service contracts for other companies.
§367.25
Determination of service cost.
§367.26
Departmental classification.
§367.27
Billing procedures.
§367.28
Methods of allocation.
§367.29
Compensation for use of capital.
§367.30
Cost accumulation system for associate companies.
rule

Subpart C—SERVICE COMPANY PROPERTY INSTRUCTIONS

§367.50
Service company property to be recorded at cost.
§367.51
Components of construction.
§367.52
Overhead construction costs.
§367.53
Service company property purchased or sold.
§367.54
Expenditures on leased property.
§367.55
Land and land rights.
§367.56
Structures and improvements.
§367.57
Equipment.
§367.58
Property record system required for service company property.
§367.59
Additions and retirements of property.
rule

Subpart D—OPERATING EXPENSE INSTRUCTIONS

§367.80
Supervision and engineering.
§367.81
Maintenance.
§367.82
Rents.
§367.83
Training costs.
rule

Subpart E—SPECIAL INSTRUCTIONS

§367.100
Accounts 131-174, Current and accrued assets.
§367.101
Accounts 231-243, Current and accrued liabilities.
§367.102
Accounts 408.1 and 408.2, Taxes other than income taxes.
§367.103
Accounts 409.1, 409.2, and 409.3, Income taxes.
§367.104
Accounts 410.1, 410.2, 411.1, and 411.2, Provision for deferred income taxes.
§367.105
Accounts 411.4, and 411.5, Investment tax credit adjustments.
§367.106
Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.
rule

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.

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.

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.

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.

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.

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

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.
rule

Subpart G—SERVICE COMPANY PROPERTY CHART OF ACCOUNTS

§367.3010
Account 301, Organization.
§367.3030
Account 303, Miscellaneous intangible property.
§367.3060
Account 306, Leasehold improvements.
§367.3890
Account 389, Land and land rights.
§367.3900
Account 390, Structures and improvements.
§367.3910
Account 391, Office furniture and equipment.
§367.3920
Account 392, Transportation equipment.
§367.3930
Account 393, Stores equipment.
§367.3940
Account 394, Tools, shop and garage equipment.
§367.3950
Account 395, Laboratory equipment.
§367.3960
Account 396, Power operated equipment.
§367.3970
Account 397, Communication equipment.
§367.3980
Account 398, Miscellaneous equipment.
§367.3990
Account 399, Other tangible property.
§367.3991
Account 399.1, Asset retirement costs for service company property.
rule

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.
rule

Subpart I—RETAINED EARNINGS ACCOUNTS

§367.4330
Account 433, Balance transferred from income.
§367.4340
Account 434, Extraordinary income.
§367.4350
Account 435, Extraordinary deductions.
§367.4360
Account 436, Appropriations of retained earnings.
§367.4370
Account 437, Dividends declared—preferred stock.
§367.4380
Account 438, Dividends declared—common stock.
§367.4390
Account 439, Adjustments to retained earnings.
rule

Subpart J—OPERATING REVENUE CHART OF ACCOUNTS

§367.4570
Account 457, Services rendered to associate companies.
§367.4571
Account 457.1, Direct costs charged to associate companies.
§367.4572
Account 457.2, Indirect costs charged to associate companies.
§367.4573
Account 457.3, Compensation for use of capital-associate companies.
§367.4580
Account 458, Services rendered to non-associate companies.
§367.4581
Account 458.1, Direct costs charged to non-associate companies.
§367.4582
Account 458.2, Indirect costs charged to non-associate companies.
§367.4583
Account 458.3, Compensation for use of capital—Non-associate companies.
§367.4584
Account 458.4, Excess or deficiency on servicing non-associate utility companies.
rule

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.


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