18 CFR Part 367
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
- 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
- Chapter I—Federal Energy Regulatory Commission, Department of Energy › Subchapter U—Regulations Under the Public Utility Holding Company Act of 2005, Federal Power Act and Natural Gas Act
- Subpart A—Definitions
- § 367.1 Definitions.
- 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.
- Subpart C—Service Company Property Instructions
- § 367.50 Service company property to be recorded at cost.
- § 367.51 Components of construction.
- § 367.52 Overhead construction costs.
- § 367.53 Service company property purchased or sold.
- § 367.54 Expenditures on leased property.
- § 367.55 Land and land rights.
- § 367.56 Structures and improvements.
- § 367.57 Equipment.
- § 367.58 Property record system required for service company property.
- § 367.59 Additions and retirements of property.
- Subpart D—Operating Expense Instructions
- § 367.80 Supervision and engineering.
- § 367.81 Maintenance.
- § 367.82 Rents.
- § 367.83 Training costs.
- Subpart E—Special Instructions
- § 367.100 Accounts 131-174, Current and accrued assets.
- § 367.101 Accounts 231-243, Current and accrued liabilities.
- § 367.102 Accounts 408.1 and 408.2, Taxes other than income taxes.
- § 367.103 Accounts 409.1, 409.2, and 409.3, Income taxes.
- § 367.104 Accounts 410.1, 410.2, 411.1, and 411.2, Provision for deferred income taxes.
- § 367.105 Accounts 411.4, and 411.5, Investment tax credit adjustments.
- § 367.106 Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.
- 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.
- Other Property and Investments
- § 367.1230 Account 123, Investment in associate companies.
- § 367.1240 Account 124, Other investments.
- § 367.1280 Account 128, Other special funds.
- Current and Accrued Assets
- § 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.
- Deferred Debits
- § 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.
- Proprietary Capital
- § 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.
- Long-Term Debt
- § 367.2230 Account 223, Advances from associate companies.
- § 367.2240 Account 224, Other long-term debt.
- § 367.2250 Account 225, Unamortized premium on long-term debt.
- § 367.2260 Account 226, Unamortized discount on long-term debt—Debit.
- Other Noncurrent Liabilities
- § 367.2270 Account 227, Obligations under capital lease—Non-current.
- § 367.2282 Account 228.2, Accumulated provision for injuries and damages.
- § 367.2283 Account 228.3, Accumulated provision for pensions and benefits.
- § 367.2300 Account 230, Asset retirement obligations.
- Current and Accrued Liabilities
- § 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
- Deferred Credits
- § 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.
- Subpart G—Service Company Property Chart of Accounts
- § 367.3010 Account 301, Organization.
- § 367.3030 Account 303, Miscellaneous intangible property.
- § 367.3060 Account 306, Leasehold improvements.
- § 367.3890 Account 389, Land and land rights.
- § 367.3900 Account 390, Structures and improvements.
- § 367.3910 Account 391, Office furniture and equipment.
- § 367.3920 Account 392, Transportation equipment.
- § 367.3930 Account 393, Stores equipment.
- § 367.3940 Account 394, Tools, shop and garage equipment.
- § 367.3950 Account 395, Laboratory equipment.
- § 367.3960 Account 396, Power operated equipment.
- § 367.3970 Account 397, Communication equipment.
- § 367.3980 Account 398, Miscellaneous equipment.
- § 367.3990 Account 399, Other tangible property.
- § 367.3991 Account 399.1, Asset retirement costs for service company property.
- Subpart H—Income Statement Chart of Accounts
- Service Company Operating Income
- § 367.4000 Account 400, Operating revenues.
- § 367.4010 Account 401, Operation expense.
- § 367.4020 Account 402, Maintenance expense.
- § 367.4030 Account 403, Depreciation expense.
- § 367.4031 Account 403.1, Depreciation expense for asset retirement costs.
- § 367.4040 Account 404, Amortization of limited-term property.
- § 367.4050 Account 405, Amortization of other property.
- § 367.4073 Account 407.3, Regulatory debits.
- § 367.4074 Account 407.4, Regulatory credits.
- § 367.4081 Account 408.1, Taxes other than income taxes, operating income.
- § 367.4082 Account 408.2, Taxes other than income taxes, other income and deductions.
- § 367.4091 Account 409.1, Income taxes, operating income.
- § 367.4092 Account 409.2, Income taxes, other income and deductions.
- § 367.4093 Account 409.3, Income taxes, extraordinary items.
- § 367.4101 Account 410.1, Provision for deferred income taxes, operating income.
- § 367.4102 Account 410.2, Provision for deferred income taxes, other income and deductions.
- § 367.4111 Account 411.1, Provision for deferred income taxes—Credit, operating income.
- § 367.4112 Account 411.2, Provision for deferred income taxes—Credit, other income and deductions.
- § 367.4114 Account 411.4, Investment tax credit adjustments, service company property.
- § 367.4115 Account 411.5, Investment tax credit adjustments, other.
- § 367.4116 Account 411.6, Gains from disposition of service company plant.
- § 367.4117 Account 411.7, Losses from disposition of service company plant.
- § 367.4118 Account 411.10, Accretion expense.
- § 367.4120 Account 412, Cost and expenses of construction or other services.
- § 367.4160 Account 416, Costs and expenses of merchandising, jobbing and contract work.
- § 367.4180 Account 418, Non-operating rental income.
- § 367.4181 Account 418.1, Equity in earnings of subsidiary companies.
- § 367.4190 Account 419, Interest and dividend income.
- § 367.4191 Account 419.1, Allowance for other funds used during construction.
- § 367.4210 Account 421, Miscellaneous income or loss.
- § 367.4211 Account 421.1, Gain on disposition of property.
- § 367.4212 Account 421.2, Loss on disposition of property.
- § 367.4250 Account 425, Miscellaneous amortization.
- § 367.4261 Account 426.1, Donations.
- § 367.4262 Account 426.2, Life insurance.
- § 367.4263 Account 426.3, Penalties.
- § 367.4264 Account 426.4, Expenditures for certain civic, political and related activities.
- § 367.4265 Account 426.5, Other deductions.
- § 367.4270 Account 427, Interest on long-term debt.
- § 367.4280 Account 428, Amortization of debt discount and expense.
- § 367.4290 Account 429, Amortization of premium on debt—Credit.
- § 367.4300 Account 430, Interest on debt to associate companies.
- § 367.4310 Account 431, Other interest expense.
- § 367.4320 Account 432, Allowance for borrowed funds used during construction—Credit.
- Subpart I—Retained Earnings Accounts
- § 367.4330 Account 433, Balance transferred from income.
- § 367.4340 Account 434, Extraordinary income.
- § 367.4350 Account 435, Extraordinary deductions.
- § 367.4360 Account 436, Appropriations of retained earnings.
- § 367.4370 Account 437, Dividends declared—preferred stock.
- § 367.4380 Account 438, Dividends declared—common stock.
- § 367.4390 Account 439, Adjustments to retained earnings.
- Subpart J—Operating Revenue Chart of Accounts
- § 367.4570 Account 457, Services rendered to associate companies.
- § 367.4571 Account 457.1, Direct costs charged to associate companies.
- § 367.4572 Account 457.2, Indirect costs charged to associate companies.
- § 367.4573 Account 457.3, Compensation for use of capital-associate companies.
- § 367.4580 Account 458, Services rendered to non-associate companies.
- § 367.4581 Account 458.1, Direct costs charged to non-associate companies.
- § 367.4582 Account 458.2, Indirect costs charged to non-associate companies.
- § 367.4583 Account 458.3, Compensation for use of capital—Non-associate companies.
- § 367.4584 Account 458.4, Excess or deficiency on servicing non-associate utility companies.
- Subpart K—Operation and Maintenance Expense Chart of Accounts
- § 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.
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