18 CFR Part 367 - Subpart B - General Instructions
- § 367.2 Companies for which this system of accounts is prescribed.
- § 367.3 Records.
- § 367.4 Numbering system.
- § 367.5 Accounting period.
- § 367.6 Submittal of questions.
- § 367.7 Item list.
- § 367.8 Extraordinary items.
- § 367.9 Prior period items.
- § 367.10 Unaudited items.
- § 367.11 Distribution of pay and expenses of employees.
- § 367.12 Payroll distribution.
- § 367.13 Accounting to be on accrual basis.
- § 367.14 Transactions with associate companies.
- § 367.15 Contingent assets and liabilities.
- § 367.16 Long-term debt: Premium, discount and expense, and gain or loss on reacquisition.
- § 367.17 Comprehensive inter-period income tax allocation.
- § 367.18 Criteria for classifying leases.
- § 367.19 Accounting for leases.
- § 367.20 Depreciation accounting.
- § 367.22 Accounting for asset retirement obligations.
- § 367.23 Transactions with non-associate companies.
- § 367.24 Construction and service contracts for other companies.
- § 367.25 Determination of service cost.
- § 367.26 Departmental classification.
- § 367.27 Billing procedures.
- § 367.28 Methods of allocation.
- § 367.29 Compensation for use of capital.
- § 367.30 Cost accumulation system for associate companies.