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  2. Title 18 - Conservation of Power and Water Resources
  3. Chapter I - FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY
  4. Subchapter U - REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT
  5. 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
  6. Subpart H - Income Statement Chart of Accounts
  7. Topic - Service Company Operating Income
  8. 18 CFR § 367.4082
18 CFR § 367.4082
Account 408.2, Taxes other than income taxes, other income and deductions
April 15, 2021
CFR

This account must include those taxes, other than income taxes, that relate to other income and deductions.

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§ 367.4081 Account 408.1, Taxes other than income taxes, operating income
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§ 367.4091 Account 409.1, Income taxes, operating income

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