18 CFR Subpart F - Subpart F—Balance Sheet Chart of Accounts
- § 367.1010 Account 101, Service company property.
- § 367.1011 Account 101.1, Property under capital leases.
- § 367.1060 Account 106, Completed construction not classified.
- § 367.1070 Account 107, Construction work in progress.
- § 367.1080 Account 108, Accumulated provision for depreciation of service company property.
- § 367.1110 Account 111, Accumulated provision for amortization of service company property.
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Other Property and Investments (§§ 367.1230 - 367.1280)
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Current and Accrued Assets (§§ 367.1310 - 367.1760)
- § 367.1310 Account 131, Cash.
- § 367.1340 Account 134, Other special deposits.
- § 367.1350 Account 135, Working funds.
- § 367.1360 Account 136, Temporary cash investments.
- § 367.1410 Account 141, Notes receivable.
- § 367.1420 Account 142, Customer accounts receivable.
- § 367.1430 Account 143, Other accounts receivable.
- § 367.1440 Account 144, Accumulated provision for uncollectible accounts—Credit.
- § 367.1450 Account 145, Notes receivable from associate companies.
- § 367.1460 Account 146, Accounts receivable from associate companies.
- § 367.1520 Account 152, Fuel stock expenses undistributed.
- § 367.1540 Account 154, Materials and operating supplies.
- § 367.1630 Account 163, Stores expense undistributed.
- § 367.1650 Account 165, Prepayments.
- § 367.1710 Account 171, Interest and dividends receivable.
- § 367.1720 Account 172, Rents receivable.
- § 367.1730 Account 173, Accrued revenues.
- § 367.1740 Account 174, Miscellaneous current and accrued assets.
- § 367.1750 Account 175, Derivative instrument assets.
- § 367.1760 Account 176, Derivative instrument assets—Hedges.
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Deferred Debits (§§ 367.1810 - 367.1900)
- § 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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Proprietary Capital (§§ 367.2010 - 367.2190)
- § 367.2010 Account 201, Common stock issued.
- § 367.2040 Account 204, Preferred stock issued.
- § 367.2110 Account 211, Miscellaneous paid-in capital.
- § 367.2150 Account 215, Appropriated retained earnings.
- § 367.2160 Account 216, Unappropriated retained earnings.
- § 367.2161 Account 216.1, Unappropriated undistributed subsidiary earnings.
- § 367.2190 Account 219, Accumulated other comprehensive income.
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Other Noncurrent Liabilities (§§ 367.2270 - 367.2300)
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Current and Accrued Liabilities (§§ 367.2310 - 367.2450)
- § 367.2310 Account 231, Notes payable.
- § 367.2320 Account 232, Accounts payable.
- § 367.2330 Account 233, Notes payable to associate companies.
- § 367.2340 Account 234, Accounts payable to associate companies.
- § 367.2360 Account 236, Taxes accrued.
- § 367.2370 Account 237, Interest accrued.
- § 367.2380 Account 238, Dividends declared.
- § 367.2410 Account 241, Tax collections payable.
- § 367.2420 Account 242, Miscellaneous current and accrued liabilities.
- § 367.2430 Account 243, Obligations under capital leases—Current.
- § 367.2440 Account 244, Derivative instrument liabilities.
- § 367.2450 Account 245, Derivative instrument liabilities—Hedges
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Deferred Credits (§§ 367.2530 - 367.2830)
- § 367.2530 Account, 253, Other deferred credits.
- § 367.2540 Account 254, Other regulatory liabilities.
- § 367.2550 Account 255, Accumulated deferred investment tax credits.
- § 367.2820 Account 282, Accumulated deferred income taxes—Other property.
- § 367.2830 Account 283, Accumulated deferred income taxes—Other.
Service Company Property