CFR › Title 18 › Part 367 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 Subpart B — General Instructions Subpart C — Service Company Property Instructions Subpart D — Operating Expense Instructions 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. 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. § 367.1230 — Account 123, Investment in associate companies. § 367.1240 — Account 124, Other investments. § 367.1280 — Account 128, Other special funds. § 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. § 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. § 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. § 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. § 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. § 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 § 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. 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. Subpart H — Income Statement Chart of Accounts § 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. Subpart I — Retained Earnings Accounts Subpart J — Operating Revenue Chart of Accounts 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.