CFR
- Title 1 - General Provisions
- Title 2 - Grants and Agreements
- Title 3 - The President
- Title 4 - Accounts
- Title 5 - Administrative Personnel
- Title 6 - Domestic Security
- Title 7 - Agriculture
- Title 8 - Aliens and Nationality
- Title 9 - Animals and Animal Products
- Title 10 - Energy
- Title 11 - Federal Elections
- Title 12 - Banks and Banking
- Title 13 - Business Credit and Assistance
- Title 14 - Aeronautics and Space
- Title 15 - Commerce and Foreign Trade
- Title 16 - Commercial Practices
- Title 17 - Commodity and Securities Exchanges
- Title 18 - Conservation of Power and Water Resources
- Title 19 - Customs Duties
- Title 20 - Employees' Benefits
- Title 21 - Food and Drugs
- Title 22 - Foreign Relations
- Title 23 - Highways
- Title 24 - Housing and Urban Development
- Title 25 - Indians
- Title 26 - Internal Revenue
- Title 27 - Alcohol, Tobacco Products and Firearms
- Title 28 - Judicial Administration
- Title 29 - Labor
- Title 30 - Mineral Resources
- Title 31 - Money and Finance: Treasury
- Title 32 - National Defense
- Title 33 - Navigation and Navigable Waters
- Title 34 - Education
- Title 35 - Panama Canal
- Title 36 - Parks, Forests, and Public Property
- Title 37 - Patents, Trademarks, and Copyrights
- Title 38 - Pensions, Bonuses, and Veterans' Relief
- Title 39 - Postal Service
- Title 40 - Protection of Environment
- Title 41 - Public Contracts and Property Management
- Title 42 - Public Health
- Title 43 - Public Lands: Interior
- Title 44 - Emergency Management and Assistance
- Title 45 - Public Welfare
- Title 46 - Shipping
- Title 47 - Telecommunication
- Title 48 - Federal Acquisition Regulations System
- Title 49 - Transportation
- Title 50 - Wildlife and Fisheries
SUBPART H—Income Statement Chart of Accounts (§367.4000 to §367.4320)
- 367.4000—Account 400, Operating revenues.
- 367.4010—Account 401, Operation expense.
- 367.4020—Account 402, Maintenance expense.
- 367.4030—Account 403, Depreciation expense.
- 367.4031—Account 403.1, Depreciation expense for asset retirement costs.
- 367.4040—Account 404, Amortization of limited-term property.
- 367.4050—Account 405, Amortization of other property.
- 367.4073—Account 407.3, Regulatory debits.
- 367.4074—Account 407.4, Regulatory credits.
- 367.4081—Account 408.1, Taxes other than income taxes, operating income.
- 367.4082—Account 408.2, Taxes other than income taxes, other income and deductions.
- 367.4091—Account 409.1, Income taxes, operating income.
- 367.4092—Account 409.2, Income taxes, other income and deductions.
- 367.4093—Account 409.3, Income taxes, extraordinary items.
- 367.4101—Account 410.1, Provision for deferred income taxes, operating income.
- 367.4102—Account 410.2, Provision for deferred income taxes, other income and deductions.
- 367.4111—Account 411.1, Provision for deferred income taxes—Credit, operating income.
- 367.4112—Account 411.2, Provision for deferred income taxes—Credit, other income and deductions.
- 367.4114—Account 411.4, Investment tax credit adjustments, service company property.
- 367.4115—Account 411.5, Investment tax credit adjustments, other.
- 367.4116—Account 411.6, Gains from disposition of service company plant.
- 367.4117—Account 411.7, Losses from disposition of service company plant.
- 367.4118—Account 411.10, Accretion expense.
- 367.4120—Account 412, Cost and expenses of construction or other services.
- 367.4160—Account 416, Costs and expenses of merchandising, jobbing and contract work.
- 367.4180—Account 418, Non-operating rental income.
- 367.4181—Account 418.1, Equity in earnings of subsidiary companies.
- 367.4190—Account 419, Interest and dividend income.
- 367.4191—Account 419.1, Allowance for other funds used during construction.
- 367.4210—Account 421, Miscellaneous income or loss.
- 367.4211—Account 421.1, Gain on disposition of property.
- 367.4212—Account 421.2, Loss on disposition of property.
- 367.4250—Account 425, Miscellaneous amortization.
- 367.4261—Account 426.1, Donations.
- 367.4262—Account 426.2, Life insurance.
- 367.4263—Account 426.3, Penalties.
- 367.4264—Account 426.4, Expenditures for certain civic, political and related activities.
- 367.4265—Account 426.5, Other deductions.
- 367.4270—Account 427, Interest on long-term debt.
- 367.4280—Account 428, Amortization of debt discount and expense.
- 367.4290—Account 429, Amortization of premium on debt—Credit.
- 367.4300—Account 430, Interest on debt to associate companies.
- 367.4310—Account 431, Other interest expense.
- 367.4320—Account 432, Allowance for borrowed funds used during construction—Credit.
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