18 CFR Subpart B
General Instructions
April 15, 2021
§
367.2
Companies for which this system of accounts is prescribed
§
367.3
Records
§
367.4
Numbering system
§
367.5
Accounting period
§
367.6
Submittal of questions
§
367.7
Item list
§
367.8
Extraordinary items
§
367.9
Prior period items
§
367.10
Unaudited items
§
367.11
Distribution of pay and expenses of employees
§
367.12
Payroll distribution
§
367.13
Accounting to be on accrual basis
§
367.14
Transactions with associate companies
§
367.15
Contingent assets and liabilities
§
367.16
Long-term debt: Premium, discount and expense, and gain or loss on reacquisition
§
367.17
Comprehensive inter-period income tax allocation
§
367.18
Criteria for classifying leases
§
367.19
Accounting for leases
§
367.20
Depreciation accounting
§
367.22
Accounting for asset retirement obligations
§
367.23
Transactions with non-associate companies
§
367.24
Construction and service contracts for other companies
§
367.25
Determination of service cost
§
367.26
Departmental classification
§
367.27
Billing procedures
§
367.28
Methods of allocation
§
367.29
Compensation for use of capital
§
367.30
Cost accumulation system for associate companies
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