{"data":{"id":"us/18-cfr-367.106","jurisdiction":"us","citation":"18 CFR 367.106","heading":"Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.","body":"These accounts must include miscellaneous expense items which are nonoperating in nature but which are properly deductible before determining total income before interest charges.","path":["Title 18—Conservation of Power and Water Resources","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","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","Subpart E—Special Instructions"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-18.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:34Z","sha256":"68e83399971ef0dedc8b22f72a8a3caa6bd95d38ef9c7c3c11080bb9a66d40a6","source_id":"us-cfr","stale":true,"prev":"us/18-cfr-367.105","next":"us/18-cfr-367.1010"},"notice":"GroundRules: Original legal text. Not legal advice."}