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Title 18

Displaying title 18, up to date as of 7/09/2026. Title 18 was last amended 7/01/2026.
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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 ADefinitions367.1
§ 367.1Definitions.
Subpart BGeneral Instructions367.2 – 367.30
Subpart CService Company Property Instructions367.50 – 367.59
Subpart DOperating Expense Instructions367.80 – 367.83
§ 367.80Supervision and engineering.
§ 367.81Maintenance.
§ 367.82Rents.
§ 367.83Training costs.
Subpart ESpecial Instructions367.100 – 367.106
§ 367.100Accounts 131-174, Current and accrued assets.
§ 367.101Accounts 231-243, Current and accrued liabilities.
§ 367.102Accounts 408.1 and 408.2, Taxes other than income taxes.
§ 367.103Accounts 409.1, 409.2, and 409.3, Income taxes.
§ 367.104Accounts 410.1, 410.2, 411.1, and 411.2, Provision for deferred income taxes.
§ 367.105Accounts 411.4, and 411.5, Investment tax credit adjustments.
§ 367.106Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.
Subpart FBalance Sheet Chart of Accounts367.1010 – 367.2830
Subpart GService Company Property Chart of Accounts367.3010 – 367.3991
Subpart HIncome Statement Chart of Accounts367.4000 – 367.4320
Subpart IRetained Earnings Accounts367.4330 – 367.4390
Subpart JOperating Revenue Chart of Accounts367.4570 – 367.4584
Subpart KOperation and Maintenance Expense Chart of Accounts367.5000 – 367.9350