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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 § 367.4181
18 CFR § 367.4181
Account 418.1, Equity in earnings of subsidiary companies
April 15, 2021
CFR

This account must include the service company's equity in the earnings or losses of subsidiary companies for the year.

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§ 367.4180 Account 418, Non-operating rental income
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§ 367.4190 Account 419, Interest and dividend income

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