18 CFR Subpart K
Operation and Maintenance Expense Chart of Accounts
April 15, 2021
§
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
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