17 CFR 256 - UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935
- § 256.00-1 — Preface.
- § 256.01-1 — Companies for which this system of accounts is prescribed.
- § 256.01-2 — Application to service companies doing business with nonassociate companies.
- § 256.01-3 — General structure of accounting system.
- § 256.01-4 — Construction or service contracts, and centralized procurement accounting.
- § 256.01-5 — Determination of service cost accounting.
- § 256.01-6 — Departmental classification required.
- § 256.01-7 — Records.
- § 256.01-8 — Definitions.
- § 256.01-9 — Unbilled items.
- § 256.01-10 — Billing procedures.
- § 256.01-11 — Methods of allocation.
- § 256.01-12 — Compensation for use of capital.
- § 256.01-13 — Submission of questions.
- — 1. service company property
- § 256.101 — Service company property.
- § 256.107 — Construction work in progress.
- § 256.108 — Accumulated provision for depreciation and amortization of service company property.
- — 2. investments
- § 256.123 — Investment in associate companies.
- § 256.124 — Other investments.
- — 3. current and accrued assets
- § 256.131 — Cash.
- § 256.134 — Special deposits.
- § 256.135 — Working funds.
- § 256.136 — Temporary cash investments.
- § 256.141 — Notes receivable.
- § 256.143 — Accounts receivable.
- § 256.144 — Accumulated provision for uncollectable accounts.
- § 256.146 — Accounts receivable from associate companies.
- § 256.152 — Fuel stock expenses undistributed.
- § 256.154 — Materials and supplies.
- § 256.163 — Stores expense undistributed.
- § 256.165 — Prepayments.
- § 256.174 — Miscellaneous current and accrued assets.
- — 4. deferred debits
- § 256.181 — Unamortized debt expense.
- § 256.184 — Clearing accounts.
- § 256.186 — Miscellaneous deferred debits.
- § 256.188 — Research, development, or demonstration expenditures.
- § 256.190 — Accumulated deferred income taxes.
- — 5. proprietary capital
- § 256.201 — Common stock issued.
- § 256.211 — Miscellaneous paid-in capital.
- § 256.215 — Appropriated retained earnings.
- § 256.216 — Unappropriated retained earnings.
- — 6. long-term debt
- § 256.223 — Advances from associate companies.
- § 256.224 — Other long-term debt.
- § 256.225 — Unamortized premium on long-term debt.
- § 256.226 — Unamortized discount on long-term debt-debit.
- — 7. current and accrued liabilities
- § 256.231 — Notes payable.
- § 256.232 — Accounts payable.
- § 256.233 — Notes payable to associate companies.
- § 256.234 — Accounts payable to associate companies.
- § 256.236 — Taxes accrued.
- § 256.237 — Interest accrued.
- § 256.238 — Dividends declared.
- § 256.241 — Tax collections payable.
- § 256.242 — Miscellaneous current and accrued liabilities.
- — 8. deferred credits
- § 256.253 — Other deferred credits.
- § 256.255 — Accumulated deferred investment tax credits.
- — 9. accumulated deferred income taxes
- § 256.282 — Accumulated deferred income taxes.
- — Service Company Property Accounts
- § 256.301 — Organization.
- § 256.303 — Miscellaneous intangible plant.
- § 256.304 — Land and land rights.
- § 256.305 — Structures and improvements.
- § 256.306 — Leasehold improvements.
- § 256.307 — Equipment.
- § 256.308 — Office furniture and equipment.
- § 256.309 — Automobiles, other vehicles, and related garage equipment.
- § 256.310 — Aircraft and airport equipment.
- § 256.311 — Other service company property.
- — 1. income
- § 256.403 — Depreciation and amortization expense.
- § 256.408 — Taxes other than income taxes.
- § 256.409 — Income taxes.
- § 256.410 — Provision for deferred income taxes.
- § 256.411 — Provision for deferred income taxes—credit.
- § 256.411.5 — Investment tax credit.
- § 256.421 — Miscellaneous income or loss.
- § 256.426.1 — Donations.
- § 256.426.5 — Other deductions.
- § 256.427 — Interest on long-term debt.
- § 256.430 — Interest on debt to associate companies.
- § 256.431 — Other interest expense.
- § 256.457 — Services rendered to associate companies.
- § 256.457-1 — Direct costs charged to associate companies.
- § 256.457-2 — Indirect costs charged to associate companies.
- § 256.457-3 — Compensation for use of capital-associate companies.
- § 256.458 — Services rendered to nonassociate companies.
- § 256.458-1 — Direct costs charged to nonassociate companies.
- § 256.458-2 — Indirect costs charged to nonassociate companies.
- § 256.458-3 — Compensation for use of capital—nonassociate companies.
- § 256.458-4 — Excess or deficiency on servicing nonassociate companies.
- — 2. expense
- § 256.920 — Salaries and wages.
- § 256.921 — Office supplies and expenses.
- § 256.922 — Administrative expenses transferred—credit.
- § 256.923 — Outside services employed.
- § 256.924 — Property insurance.
- § 256.925 — Injuries and damages.
- § 256.926 — Employee pensions and benefits.
- § 256.928 — Regulatory commission expense.
- § 256.930.1 — General advertising expenses.
- § 256.930.2 — Miscellaneous general expenses.
- § 256.931 — Rents.
- § 256.932 — Maintenance of structures and equipment.
Source: 44 FR 8250, Feb. 9, 1979, unless otherwise noted.
Title 17 published on 2012-04-01
no entries appear in the Federal Register after this date.
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