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Title 18

Displaying title 18, up to date as of 8/06/2026. Title 18 was last amended 7/27/2026.
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Title 18Conservation of Power and Water ResourcesPart / Section
Chapter IFederal Energy Regulatory Commission, Department of Energy1 – 399
Subchapter URegulations Under the Public Utility Holding Company Act of 2005, Federal Power Act and Natural Gas Act366 – 369
Part 367Uniform 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 Act367.1 – 367.9350
Subpart BGeneral Instructions367.2 – 367.30
§ 367.2Companies for which this system of accounts is prescribed.
§ 367.3Records.
§ 367.4Numbering system.
§ 367.5Accounting period.
§ 367.6Submittal of questions.
§ 367.7Item list.
§ 367.8Extraordinary items.
§ 367.9Prior period items.
§ 367.10Unaudited items.
§ 367.11Distribution of pay and expenses of employees.
§ 367.12Payroll distribution.
§ 367.13Accounting to be on accrual basis.
§ 367.14Transactions with associate companies.
§ 367.15Contingent assets and liabilities.
§ 367.16Long-term debt: Premium, discount and expense, and gain or loss on reacquisition.
§ 367.17Comprehensive inter-period income tax allocation.
§ 367.18Criteria for classifying leases.
§ 367.19Accounting for leases.
§ 367.20Depreciation accounting.
§ 367.22Accounting for asset retirement obligations.
§ 367.23Transactions with non-associate companies.
§ 367.24Construction and service contracts for other companies.
§ 367.25Determination of service cost.
§ 367.26Departmental classification.
§ 367.27Billing procedures.
§ 367.28Methods of allocation.
§ 367.29Compensation for use of capital.
§ 367.30Cost accumulation system for associate companies.