18 CFR Subpart K - Subpart K—Operation and Maintenance Expense Chart of Accounts
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- § 367.5000 Accounts 500–598, Electric operation and maintenance accounts.
- § 367.8000 Accounts 800–894, Gas operation and maintenance accounts.
- § 367.9010 Account 901, Supervision.
- § 367.9020 Account 902, Meter reading expenses.
- § 367.9030 Account 903, Customer records and collection expenses.
- § 367.9040 Account 904, Uncollectible accounts.
- § 367.9050 Account 905, Miscellaneous customer accounts expenses.
- § 367.9070 Account 907, Supervision.
- § 367.9080 Account 908, Customer assistance expenses.
- § 367.9090 Account 909, Informational and instructional advertising expenses.
- § 367.9100 Account 910, Miscellaneous customer service and informational expenses.
- § 367.9110 Account 911, Supervision.
- § 367.9120 Account 912, Demonstrating and selling expenses.
- § 367.9130 Account 913, Advertising expenses.
- § 367.9160 Account 916, Miscellaneous sales expenses.
- § 367.9200 Account 920, Administrative and general salaries.
- § 367.9210 Account 921, Office supplies and expenses.
- § 367.9230 Account 923, Outside services employed.
- § 367.9240 Account 924, Property insurance.
- § 367.9250 Account 925, Injuries and damages.
- § 367.9260 Account 926, Employee pensions and benefits.
- § 367.9280 Account 928, Regulatory commission expenses.
- § 367.9301 Account 930.1, General advertising expenses for associated companies.
- § 367.9302 Account 930.2, Miscellaneous general expenses.
- § 367.9310 Account 931, Rents.
- § 367.9350 Account 935, Maintenance of structures and equipment.