GroundRules
Browse Federal regulations
Read the original sections, or search by topic.
- 18 CFR 367.80 · Supervision and engineering.
- 18 CFR 367.81 · Maintenance.
- 18 CFR 367.82 · Rents.
- 18 CFR 367.83 · Training costs.
- 18 CFR 367.100 · Accounts 131-174, Current and accrued assets.
- 18 CFR 367.101 · Accounts 231-243, Current and accrued liabilities.
- 18 CFR 367.102 · Accounts 408.1 and 408.2, Taxes other than income taxes.
- 18 CFR 367.103 · Accounts 409.1, 409.2, and 409.3, Income taxes.
- 18 CFR 367.104 · Accounts 410.1, 410.2, 411.1, and 411.2, Provision for deferred income taxes.
- 18 CFR 367.105 · Accounts 411.4, and 411.5, Investment tax credit adjustments.
- 18 CFR 367.106 · Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.
- 18 CFR 367.1010 · Account 101, Service company property.
- 18 CFR 367.1011 · Account 101.1, Property under capital leases.
- 18 CFR 367.1060 · Account 106, Completed construction not classified.
- 18 CFR 367.1070 · Account 107, Construction work in progress.
- 18 CFR 367.1080 · Account 108, Accumulated provision for depreciation of service company property.
- 18 CFR 367.1110 · Account 111, Accumulated provision for amortization of service company property.
- 18 CFR 367.1230 · Account 123, Investment in associate companies.
- 18 CFR 367.1240 · Account 124, Other investments.
- 18 CFR 367.1280 · Account 128, Other special funds.
- 18 CFR 367.1310 · Account 131, Cash.
- 18 CFR 367.1340 · Account 134, Other special deposits.
- 18 CFR 367.1350 · Account 135, Working funds.
- 18 CFR 367.1360 · Account 136, Temporary cash investments.
- 18 CFR 367.1410 · Account 141, Notes receivable.
- 18 CFR 367.1420 · Account 142, Customer accounts receivable.
- 18 CFR 367.1430 · Account 143, Other accounts receivable.
- 18 CFR 367.1440 · Account 144, Accumulated provision for uncollectible accounts—Credit.
- 18 CFR 367.1450 · Account 145, Notes receivable from associate companies.
- 18 CFR 367.1460 · Account 146, Accounts receivable from associate companies.
- 18 CFR 367.1520 · Account 152, Fuel stock expenses undistributed.
- 18 CFR 367.1540 · Account 154, Materials and operating supplies.
- 18 CFR 367.1630 · Account 163, Stores expense undistributed.
- 18 CFR 367.1650 · Account 165, Prepayments.
- 18 CFR 367.1710 · Account 171, Interest and dividends receivable.
- 18 CFR 367.1720 · Account 172, Rents receivable.
- 18 CFR 367.1730 · Account 173, Accrued revenues.
- 18 CFR 367.1740 · Account 174, Miscellaneous current and accrued assets.
- 18 CFR 367.1750 · Account 175, Derivative instrument assets.
- 18 CFR 367.1760 · Account 176, Derivative instrument assets—Hedges.
- 18 CFR 367.1810 · Account 181, Unamortized debt expense.
- 18 CFR 367.1823 · Account 182.3, Other regulatory assets.
- 18 CFR 367.1830 · Account 183, Preliminary survey and investigation charges.
- 18 CFR 367.1840 · Account 184, Clearing accounts.
- 18 CFR 367.1850 · Account 185, Temporary facilities.
- 18 CFR 367.1860 · Account 186, Miscellaneous deferred debits.
- 18 CFR 367.1880 · Account 188, Research, development, or demonstration expenditures.
- 18 CFR 367.1890 · Account 189, Unamortized loss on reacquired debt.
- 18 CFR 367.1900 · Account 190, Accumulated deferred income taxes.
- 18 CFR 367.2010 · Account 201, Common stock issued.
- 18 CFR 367.2040 · Account 204, Preferred stock issued.
- 18 CFR 367.2110 · Account 211, Miscellaneous paid-in capital.
- 18 CFR 367.2150 · Account 215, Appropriated retained earnings.
- 18 CFR 367.2160 · Account 216, Unappropriated retained earnings.
- 18 CFR 367.2161 · Account 216.1, Unappropriated undistributed subsidiary earnings.
- 18 CFR 367.2190 · Account 219, Accumulated other comprehensive income.
- 18 CFR 367.2230 · Account 223, Advances from associate companies.
- 18 CFR 367.2240 · Account 224, Other long-term debt.
- 18 CFR 367.2250 · Account 225, Unamortized premium on long-term debt.
- 18 CFR 367.2260 · Account 226, Unamortized discount on long-term debt—Debit.
- 18 CFR 367.2270 · Account 227, Obligations under capital lease—Non-current.
- 18 CFR 367.2282 · Account 228.2, Accumulated provision for injuries and damages.
- 18 CFR 367.2283 · Account 228.3, Accumulated provision for pensions and benefits.
- 18 CFR 367.2300 · Account 230, Asset retirement obligations.
- 18 CFR 367.2310 · Account 231, Notes payable.
- 18 CFR 367.2320 · Account 232, Accounts payable.
- 18 CFR 367.2330 · Account 233, Notes payable to associate companies.
- 18 CFR 367.2340 · Account 234, Accounts payable to associate companies.
- 18 CFR 367.2360 · Account 236, Taxes accrued.
- 18 CFR 367.2370 · Account 237, Interest accrued.
- 18 CFR 367.2380 · Account 238, Dividends declared.
- 18 CFR 367.2410 · Account 241, Tax collections payable.
- 18 CFR 367.2420 · Account 242, Miscellaneous current and accrued liabilities.
- 18 CFR 367.2430 · Account 243, Obligations under capital leases—Current.
- 18 CFR 367.2440 · Account 244, Derivative instrument liabilities.
- 18 CFR 367.2450 · Account 245, Derivative instrument liabilities—Hedges
- 18 CFR 367.2530 · Account, 253, Other deferred credits.
- 18 CFR 367.2540 · Account 254, Other regulatory liabilities.
- 18 CFR 367.2550 · Account 255, Accumulated deferred investment tax credits.
- 18 CFR 367.2820 · Account 282, Accumulated deferred income taxes—Other property.
- 18 CFR 367.2830 · Account 283, Accumulated deferred income taxes—Other.
- 18 CFR 367.3010 · Account 301, Organization.
- 18 CFR 367.3030 · Account 303, Miscellaneous intangible property.
- 18 CFR 367.3060 · Account 306, Leasehold improvements.
- 18 CFR 367.3890 · Account 389, Land and land rights.
- 18 CFR 367.3900 · Account 390, Structures and improvements.
- 18 CFR 367.3910 · Account 391, Office furniture and equipment.
- 18 CFR 367.3920 · Account 392, Transportation equipment.
- 18 CFR 367.3930 · Account 393, Stores equipment.
- 18 CFR 367.3940 · Account 394, Tools, shop and garage equipment.
- 18 CFR 367.3950 · Account 395, Laboratory equipment.
- 18 CFR 367.3960 · Account 396, Power operated equipment.
- 18 CFR 367.3970 · Account 397, Communication equipment.
- 18 CFR 367.3980 · Account 398, Miscellaneous equipment.
- 18 CFR 367.3990 · Account 399, Other tangible property.
- 18 CFR 367.3991 · Account 399.1, Asset retirement costs for service company property.
- 18 CFR 367.4000 · Account 400, Operating revenues.
- 18 CFR 367.4010 · Account 401, Operation expense.
- 18 CFR 367.4020 · Account 402, Maintenance expense.
- 18 CFR 367.4030 · Account 403, Depreciation expense.