CFR

PART 256—UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935

• 256.00-1—Preface.
• 256.01-1—Companies for which this system of accounts is prescribed.
• 256.01-2—Application to service companies doing business with nonassociate companies.
• 256.01-3—General structure of accounting system.
• 256.01-4—Construction or service contracts, and centralized procurement accounting.
• 256.01-5—Determination of service cost accounting.
• 256.01-6—Departmental classification required.
• 256.01-7—Records.
• 256.01-8—Definitions.
• 256.01-9—Unbilled items.
• 256.01-10—Billing procedures.
• 256.01-11—Methods of allocation.
• 256.01-12—Compensation for use of capital.
• 256.01-13—Submission of questions.
• 256.101—Service company property.
• 256.107—Construction work in progress.
• 256.108—Accumulated provision for depreciation and amortization of service company property.
• 256.123—Investment in associate companies.
• 256.124—Other investments.
• 256.131—Cash.
• 256.134—Special deposits.
• 256.135—Working funds.
• 256.136—Temporary cash investments.
• 256.141—Notes receivable.
• 256.143—Accounts receivable.
• 256.144—Accumulated provision for uncollectable accounts.
• 256.146—Accounts receivable from associate companies.
• 256.152—Fuel stock expenses undistributed.
• 256.154—Materials and supplies.
• 256.163—Stores expense undistributed.
• 256.165—Prepayments.
• 256.174—Miscellaneous current and accrued assets.
• 256.181—Unamortized debt expense.
• 256.184—Clearing accounts.
• 256.186—Miscellaneous deferred debits.
• 256.188—Research, development, or demonstration expenditures.
• 256.190—Accumulated deferred income taxes.
• 256.201—Common stock issued.
• 256.211—Miscellaneous paid-in capital.
• 256.215—Appropriated retained earnings.
• 256.216—Unappropriated retained earnings.
• 256.223—Advances from associate companies.
• 256.224—Other long-term debt.
• 256.225—Unamortized premium on long-term debt.
• 256.226—Unamortized discount on long-term debt-debit.
• 256.231—Notes payable.
• 256.232—Accounts payable.
• 256.233—Notes payable to associate companies.
• 256.234—Accounts payable to associate companies.
• 256.236—Taxes accrued.
• 256.237—Interest accrued.
• 256.238—Dividends declared.
• 256.241—Tax collections payable.
• 256.242—Miscellaneous current and accrued liabilities.
• 256.253—Other deferred credits.
• 256.255—Accumulated deferred investment tax credits.
• 256.282—Accumulated deferred income taxes.
• 256.301—Organization.
• 256.303—Miscellaneous intangible plant.
• 256.304—Land and land rights.
• 256.305—Structures and improvements.
• 256.306—Leasehold improvements.
• 256.307—Equipment.
• 256.308—Office furniture and equipment.
• 256.309—Automobiles, other vehicles, and related garage equipment.
• 256.310—Aircraft and airport equipment.
• 256.311—Other service company property.
• 256.403—Depreciation and amortization expense.
• 256.408—Taxes other than income taxes.
• 256.409—Income taxes.
• 256.410—Provision for deferred income taxes.
• 256.411—Provision for deferred income taxes—credit.
• 256.411.5—Investment tax credit.
• 256.421—Miscellaneous income or loss.
• 256.426.1—Donations.
• 256.426.5—Other deductions.
• 256.427—Interest on long-term debt.
• 256.430—Interest on debt to associate companies.
• 256.431—Other interest expense.
• 256.457—Services rendered to associate companies.
• 256.457-1—Direct costs charged to associate companies.
• 256.457-2—Indirect costs charged to associate companies.
• 256.457-3—Compensation for use of capital-associate companies.
• 256.458—Services rendered to nonassociate companies.
• 256.458-1—Direct costs charged to nonassociate companies.
• 256.458-2—Indirect costs charged to nonassociate companies.
• 256.458-3—Compensation for use of capital—nonassociate companies.
• 256.458-4—Excess or deficiency on servicing nonassociate companies.
• 256.920—Salaries and wages.
• 256.921—Office supplies and expenses.
• 256.922—Administrative expenses transferred—credit.
• 256.923—Outside services employed.
• 256.924—Property insurance.
• 256.925—Injuries and damages.
• 256.926—Employee pensions and benefits.
• 256.928—Regulatory commission expense.
• 256.930.1—General advertising expenses.
• 256.930.2—Miscellaneous general expenses.
• 256.931—Rents.
• 256.932—Maintenance of structures and equipment.

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