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Title 18

Displaying title 18, up to date as of 7/15/2026. Title 18 was last amended 7/01/2026.
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  1. Title 18 —Conservation of Power and Water Resources
  2. Chapter I —Federal Energy Regulatory Commission, Department of Energy
  3. Subchapter U —Regulations Under the Public Utility Holding Company Act of 2005, Federal Power Act and Natural Gas Act
  4. 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
  5. Subpart F   View Full Text
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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 FBalance Sheet Chart of Accounts367.1010 – 367.2830
§ 367.1010Account 101, Service company property.
§ 367.1011Account 101.1, Property under capital leases.
§ 367.1060Account 106, Completed construction not classified.
§ 367.1070Account 107, Construction work in progress.
§ 367.1080Account 108, Accumulated provision for depreciation of service company property.
§ 367.1110Account 111, Accumulated provision for amortization of service company property.
Other Property and Investments367.1230 – 367.1280
§ 367.1230Account 123, Investment in associate companies.
§ 367.1240Account 124, Other investments.
§ 367.1280Account 128, Other special funds.
Current and Accrued Assets367.1310 – 367.1760
§ 367.1310Account 131, Cash.
§ 367.1340Account 134, Other special deposits.
§ 367.1350Account 135, Working funds.
§ 367.1360Account 136, Temporary cash investments.
§ 367.1410Account 141, Notes receivable.
§ 367.1420Account 142, Customer accounts receivable.
§ 367.1430Account 143, Other accounts receivable.
§ 367.1440Account 144, Accumulated provision for uncollectible accounts—Credit.
§ 367.1450Account 145, Notes receivable from associate companies.
§ 367.1460Account 146, Accounts receivable from associate companies.
§ 367.1520Account 152, Fuel stock expenses undistributed.
§ 367.1540Account 154, Materials and operating supplies.
§ 367.1630Account 163, Stores expense undistributed.
§ 367.1650Account 165, Prepayments.
§ 367.1710Account 171, Interest and dividends receivable.
§ 367.1720Account 172, Rents receivable.
§ 367.1730Account 173, Accrued revenues.
§ 367.1740Account 174, Miscellaneous current and accrued assets.
§ 367.1750Account 175, Derivative instrument assets.
§ 367.1760Account 176, Derivative instrument assets—Hedges.
Deferred Debits367.1810 – 367.1900
§ 367.1810Account 181, Unamortized debt expense.
§ 367.1823Account 182.3, Other regulatory assets.
§ 367.1830Account 183, Preliminary survey and investigation charges.
§ 367.1840Account 184, Clearing accounts.
§ 367.1850Account 185, Temporary facilities.
§ 367.1860Account 186, Miscellaneous deferred debits.
§ 367.1880Account 188, Research, development, or demonstration expenditures.
§ 367.1890Account 189, Unamortized loss on reacquired debt.
§ 367.1900Account 190, Accumulated deferred income taxes.
Proprietary Capital367.2010 – 367.2190
§ 367.2010Account 201, Common stock issued.
§ 367.2040Account 204, Preferred stock issued.
§ 367.2110Account 211, Miscellaneous paid-in capital.
§ 367.2150Account 215, Appropriated retained earnings.
§ 367.2160Account 216, Unappropriated retained earnings.
§ 367.2161Account 216.1, Unappropriated undistributed subsidiary earnings.
§ 367.2190Account 219, Accumulated other comprehensive income.
Long-Term Debt367.2230 – 367.2260
§ 367.2230Account 223, Advances from associate companies.
§ 367.2240Account 224, Other long-term debt.
§ 367.2250Account 225, Unamortized premium on long-term debt.
§ 367.2260Account 226, Unamortized discount on long-term debt—Debit.
Other Noncurrent Liabilities367.2270 – 367.2300
§ 367.2270Account 227, Obligations under capital lease—Non-current.
§ 367.2282Account 228.2, Accumulated provision for injuries and damages.
§ 367.2283Account 228.3, Accumulated provision for pensions and benefits.
§ 367.2300Account 230, Asset retirement obligations.
Current and Accrued Liabilities367.2310 – 367.2450
§ 367.2310Account 231, Notes payable.
§ 367.2320Account 232, Accounts payable.
§ 367.2330Account 233, Notes payable to associate companies.
§ 367.2340Account 234, Accounts payable to associate companies.
§ 367.2360Account 236, Taxes accrued.
§ 367.2370Account 237, Interest accrued.
§ 367.2380Account 238, Dividends declared.
§ 367.2410Account 241, Tax collections payable.
§ 367.2420Account 242, Miscellaneous current and accrued liabilities.
§ 367.2430Account 243, Obligations under capital leases—Current.
§ 367.2440Account 244, Derivative instrument liabilities.
§ 367.2450Account 245, Derivative instrument liabilities—Hedges
Deferred Credits367.2530 – 367.2830
§ 367.2530Account, 253, Other deferred credits.
§ 367.2540Account 254, Other regulatory liabilities.
§ 367.2550Account 255, Accumulated deferred investment tax credits.
§ 367.2820Account 282, Accumulated deferred income taxes—Other property.
§ 367.2830Account 283, Accumulated deferred income taxes—Other.
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