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  1. LII
  2. Electronic Code of Federal Regulations (e-CFR)
  3. Title 18—Conservation of Power and Water Resources
  4. CHAPTER I—FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY
  5. SUBCHAPTER U—REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT
  6. PART 367—UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT
  7. Subpart E—Special Instructions

18 CFR Part 367 - Subpart E - Special Instructions

  • CFR
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  1. § 367.100 Accounts 131-174, Current and accrued assets.
  2. § 367.101 Accounts 231-243, Current and accrued liabilities.
  3. § 367.102 Accounts 408.1 and 408.2, Taxes other than income taxes.
  4. § 367.103 Accounts 409.1, 409.2, and 409.3, Income taxes.
  5. § 367.104 Accounts 410.1, 410.2, 411.1, and 411.2, Provision for deferred income taxes.
  6. § 367.105 Accounts 411.4, and 411.5, Investment tax credit adjustments.
  7. § 367.106 Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.

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