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- 18 CFR 367.4031 · Account 403.1, Depreciation expense for asset retirement costs.
- 18 CFR 367.4040 · Account 404, Amortization of limited-term property.
- 18 CFR 367.4050 · Account 405, Amortization of other property.
- 18 CFR 367.4073 · Account 407.3, Regulatory debits.
- 18 CFR 367.4074 · Account 407.4, Regulatory credits.
- 18 CFR 367.4081 · Account 408.1, Taxes other than income taxes, operating income.
- 18 CFR 367.4082 · Account 408.2, Taxes other than income taxes, other income and deductions.
- 18 CFR 367.4091 · Account 409.1, Income taxes, operating income.
- 18 CFR 367.4092 · Account 409.2, Income taxes, other income and deductions.
- 18 CFR 367.4093 · Account 409.3, Income taxes, extraordinary items.
- 18 CFR 367.4101 · Account 410.1, Provision for deferred income taxes, operating income.
- 18 CFR 367.4102 · Account 410.2, Provision for deferred income taxes, other income and deductions.
- 18 CFR 367.4111 · Account 411.1, Provision for deferred income taxes—Credit, operating income.
- 18 CFR 367.4112 · Account 411.2, Provision for deferred income taxes—Credit, other income and deductions.
- 18 CFR 367.4114 · Account 411.4, Investment tax credit adjustments, service company property.
- 18 CFR 367.4115 · Account 411.5, Investment tax credit adjustments, other.
- 18 CFR 367.4116 · Account 411.6, Gains from disposition of service company plant.
- 18 CFR 367.4117 · Account 411.7, Losses from disposition of service company plant.
- 18 CFR 367.4118 · Account 411.10, Accretion expense.
- 18 CFR 367.4120 · Account 412, Cost and expenses of construction or other services.
- 18 CFR 367.4160 · Account 416, Costs and expenses of merchandising, jobbing and contract work.
- 18 CFR 367.4180 · Account 418, Non-operating rental income.
- 18 CFR 367.4181 · Account 418.1, Equity in earnings of subsidiary companies.
- 18 CFR 367.4190 · Account 419, Interest and dividend income.
- 18 CFR 367.4191 · Account 419.1, Allowance for other funds used during construction.
- 18 CFR 367.4210 · Account 421, Miscellaneous income or loss.
- 18 CFR 367.4211 · Account 421.1, Gain on disposition of property.
- 18 CFR 367.4212 · Account 421.2, Loss on disposition of property.
- 18 CFR 367.4250 · Account 425, Miscellaneous amortization.
- 18 CFR 367.4261 · Account 426.1, Donations.
- 18 CFR 367.4262 · Account 426.2, Life insurance.
- 18 CFR 367.4263 · Account 426.3, Penalties.
- 18 CFR 367.4264 · Account 426.4, Expenditures for certain civic, political and related activities.
- 18 CFR 367.4265 · Account 426.5, Other deductions.
- 18 CFR 367.4270 · Account 427, Interest on long-term debt.
- 18 CFR 367.4280 · Account 428, Amortization of debt discount and expense.
- 18 CFR 367.4290 · Account 429, Amortization of premium on debt—Credit.
- 18 CFR 367.4300 · Account 430, Interest on debt to associate companies.
- 18 CFR 367.4310 · Account 431, Other interest expense.
- 18 CFR 367.4320 · Account 432, Allowance for borrowed funds used during construction—Credit.
- 18 CFR 367.4330 · Account 433, Balance transferred from income.
- 18 CFR 367.4340 · Account 434, Extraordinary income.
- 18 CFR 367.4350 · Account 435, Extraordinary deductions.
- 18 CFR 367.4360 · Account 436, Appropriations of retained earnings.
- 18 CFR 367.4370 · Account 437, Dividends declared—preferred stock.
- 18 CFR 367.4380 · Account 438, Dividends declared—common stock.
- 18 CFR 367.4390 · Account 439, Adjustments to retained earnings.
- 18 CFR 367.4570 · Account 457, Services rendered to associate companies.
- 18 CFR 367.4571 · Account 457.1, Direct costs charged to associate companies.
- 18 CFR 367.4572 · Account 457.2, Indirect costs charged to associate companies.
- 18 CFR 367.4573 · Account 457.3, Compensation for use of capital-associate companies.
- 18 CFR 367.4580 · Account 458, Services rendered to non-associate companies.
- 18 CFR 367.4581 · Account 458.1, Direct costs charged to non-associate companies.
- 18 CFR 367.4582 · Account 458.2, Indirect costs charged to non-associate companies.
- 18 CFR 367.4583 · Account 458.3, Compensation for use of capital—Non-associate companies.
- 18 CFR 367.4584 · Account 458.4, Excess or deficiency on servicing non-associate utility companies.
- 18 CFR 367.5000 · Accounts 500-598, Electric operation and maintenance accounts.
- 18 CFR 367.8000 · Accounts 800-894, Gas operation and maintenance accounts.
- 18 CFR 367.9010 · Account 901, Supervision.
- 18 CFR 367.9020 · Account 902, Meter reading expenses.
- 18 CFR 367.9030 · Account 903, Customer records and collection expenses.
- 18 CFR 367.9040 · Account 904, Uncollectible accounts.
- 18 CFR 367.9050 · Account 905, Miscellaneous customer accounts expenses.
- 18 CFR 367.9070 · Account 907, Supervision.
- 18 CFR 367.9080 · Account 908, Customer assistance expenses.
- 18 CFR 367.9090 · Account 909, Informational and instructional advertising expenses.
- 18 CFR 367.9100 · Account 910, Miscellaneous customer service and informational expenses.
- 18 CFR 367.9110 · Account 911, Supervision.
- 18 CFR 367.9120 · Account 912, Demonstrating and selling expenses.
- 18 CFR 367.9130 · Account 913, Advertising expenses.
- 18 CFR 367.9160 · Account 916, Miscellaneous sales expenses.
- 18 CFR 367.9200 · Account 920, Administrative and general salaries.
- 18 CFR 367.9210 · Account 921, Office supplies and expenses.
- 18 CFR 367.9230 · Account 923, Outside services employed.
- 18 CFR 367.9240 · Account 924, Property insurance.
- 18 CFR 367.9250 · Account 925, Injuries and damages.
- 18 CFR 367.9260 · Account 926, Employee pensions and benefits.
- 18 CFR 367.9280 · Account 928, Regulatory commission expenses.
- 18 CFR 367.9301 · Account 930.1, General advertising expenses for associated companies.
- 18 CFR 367.9302 · Account 930.2, Miscellaneous general expenses.
- 18 CFR 367.9310 · Account 931, Rents.
- 18 CFR 367.9350 · Account 935, Maintenance of structures and equipment.
- 18 CFR 368.1 · Promulgation.
- 18 CFR 368.2 · General instructions.
- 18 CFR 368.3 · Schedule of records and periods of retention.
- 18 CFR 369.1 · FERC Form No. 60, Annual report of centralized service company.
- 18 CFR 375.101 · The Commission.
- 18 CFR 375.102 · Custody and authentication of Commission records.
- 18 CFR 375.103 · Official seal.
- 18 CFR 375.104 · Transfer of proceedings from other agencies to the Commission.
- 18 CFR 375.105 · Filings.
- 18 CFR 375.201 · Purpose.
- 18 CFR 375.202 · Definitions and limitations on definitions.
- 18 CFR 375.203 · Open meetings.
- 18 CFR 375.204 · Notice of meetings.
- 18 CFR 375.205 · Closed meetings.
- 18 CFR 375.206 · Procedures to close meetings.
- 18 CFR 375.301 · Purpose and subdelegations.
- 18 CFR 375.302 · Delegations to the Secretary.
- 18 CFR 375.303 · Delegations to the Director of the Office of Electric Reliability.