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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 F - Balance Sheet Chart of Accounts
  7. 18 CFR Topic
18 CFR Topic
Deferred Debits
April 15, 2021
§
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
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Topic Current and Accrued Assets
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Topic Proprietary Capital

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