18 CFR Subpart H - Subpart H—Income Statement Chart of Accounts

  1. Service Company Operating Income (§§ 367.4000 - 367.4320)
    1. § 367.4000 Account 400, Operating revenues.
    2. § 367.4010 Account 401, Operation expense.
    3. § 367.4020 Account 402, Maintenance expense.
    4. § 367.4030 Account 403, Depreciation expense.
    5. § 367.4031 Account 403.1, Depreciation expense for asset retirement costs.
    6. § 367.4040 Account 404, Amortization of limited-term property.
    7. § 367.4050 Account 405, Amortization of other property.
    8. § 367.4073 Account 407.3, Regulatory debits.
    9. § 367.4074 Account 407.4, Regulatory credits.
    10. § 367.4081 Account 408.1, Taxes other than income taxes, operating income.
    11. § 367.4082 Account 408.2, Taxes other than income taxes, other income and deductions.
    12. § 367.4091 Account 409.1, Income taxes, operating income.
    13. § 367.4092 Account 409.2, Income taxes, other income and deductions.
    14. § 367.4093 Account 409.3, Income taxes, extraordinary items.
    15. § 367.4101 Account 410.1, Provision for deferred income taxes, operating income.
    16. § 367.4102 Account 410.2, Provision for deferred income taxes, other income and deductions.
    17. § 367.4111 Account 411.1, Provision for deferred income taxes—Credit, operating income.
    18. § 367.4112 Account 411.2, Provision for deferred income taxes—Credit, other income and deductions.
    19. § 367.4114 Account 411.4, Investment tax credit adjustments, service company property.
    20. § 367.4115 Account 411.5, Investment tax credit adjustments, other.
    21. § 367.4116 Account 411.6, Gains from disposition of service company plant.
    22. § 367.4117 Account 411.7, Losses from disposition of service company plant.
    23. § 367.4118 Account 411.10, Accretion expense.
    24. § 367.4120 Account 412, Cost and expenses of construction or other services.
    25. § 367.4160 Account 416, Costs and expenses of merchandising, jobbing and contract work.
    26. § 367.4180 Account 418, Non-operating rental income.
    27. § 367.4181 Account 418.1, Equity in earnings of subsidiary companies.
    28. § 367.4190 Account 419, Interest and dividend income.
    29. § 367.4191 Account 419.1, Allowance for other funds used during construction.
    30. § 367.4210 Account 421, Miscellaneous income or loss.
    31. § 367.4211 Account 421.1, Gain on disposition of property.
    32. § 367.4212 Account 421.2, Loss on disposition of property.
    33. § 367.4250 Account 425, Miscellaneous amortization.
    34. § 367.4261 Account 426.1, Donations.
    35. § 367.4262 Account 426.2, Life insurance.
    36. § 367.4263 Account 426.3, Penalties.
    37. § 367.4264 Account 426.4, Expenditures for certain civic, political and related activities.
    38. § 367.4265 Account 426.5, Other deductions.
    39. § 367.4270 Account 427, Interest on long-term debt.
    40. § 367.4280 Account 428, Amortization of debt discount and expense.
    41. § 367.4290 Account 429, Amortization of premium on debt—Credit.
    42. § 367.4300 Account 430, Interest on debt to associate companies.
    43. § 367.4310 Account 431, Other interest expense.
    44. § 367.4320 Account 432, Allowance for borrowed funds used during construction—Credit.