CFR

SUBPART F—Balance Sheet Chart of Accounts (§367.1010 to §367.2830)

• 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.
• 367.1230—Account 123, Investment in associate companies.
• 367.1240—Account 124, Other investments.
• 367.1280—Account 128, Other special funds.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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
• 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.

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