18 CFR Topic
Service Company Operating Income
April 15, 2021
§
367.4000
Account 400, Operating revenues
§
367.4010
Account 401, Operation expense
§
367.4020
Account 402, Maintenance expense
§
367.4030
Account 403, Depreciation expense
§
367.4031
Account 403.1, Depreciation expense for asset retirement costs
§
367.4040
Account 404, Amortization of limited-term property
§
367.4050
Account 405, Amortization of other property
§
367.4073
Account 407.3, Regulatory debits
§
367.4074
Account 407.4, Regulatory credits
§
367.4081
Account 408.1, Taxes other than income taxes, operating income
§
367.4082
Account 408.2, Taxes other than income taxes, other income and deductions
§
367.4091
Account 409.1, Income taxes, operating income
§
367.4092
Account 409.2, Income taxes, other income and deductions
§
367.4093
Account 409.3, Income taxes, extraordinary items
§
367.4101
Account 410.1, Provision for deferred income taxes, operating income
§
367.4102
Account 410.2, Provision for deferred income taxes, other income and deductions
§
367.4111
Account 411.1, Provision for deferred income taxes—Credit, operating income
§
367.4112
Account 411.2, Provision for deferred income taxes—Credit, other income and deductions
§
367.4114
Account 411.4, Investment tax credit adjustments, service company property
§
367.4115
Account 411.5, Investment tax credit adjustments, other
§
367.4116
Account 411.6, Gains from disposition of service company plant
§
367.4117
Account 411.7, Losses from disposition of service company plant
§
367.4118
Account 411.10, Accretion expense
§
367.4120
Account 412, Cost and expenses of construction or other services
§
367.4160
Account 416, Costs and expenses of merchandising, jobbing and contract work
§
367.4180
Account 418, Non-operating rental income
§
367.4181
Account 418.1, Equity in earnings of subsidiary companies
§
367.4190
Account 419, Interest and dividend income
§
367.4191
Account 419.1, Allowance for other funds used during construction
§
367.4210
Account 421, Miscellaneous income or loss
§
367.4211
Account 421.1, Gain on disposition of property
§
367.4212
Account 421.2, Loss on disposition of property
§
367.4250
Account 425, Miscellaneous amortization
§
367.4261
Account 426.1, Donations
§
367.4262
Account 426.2, Life insurance
§
367.4263
Account 426.3, Penalties
§
367.4264
Account 426.4, Expenditures for certain civic, political and related activities
§
367.4265
Account 426.5, Other deductions
§
367.4270
Account 427, Interest on long-term debt
§
367.4280
Account 428, Amortization of debt discount and expense
§
367.4290
Account 429, Amortization of premium on debt—Credit
§
367.4300
Account 430, Interest on debt to associate companies
§
367.4310
Account 431, Other interest expense
§
367.4320
Account 432, Allowance for borrowed funds used during construction—Credit
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