CFR

32.6999—General.

(a) Structure of the other income accounts. The Other Income Accounts are designed to reflect both operating and nonoperating income items including taxes, extraordinary items and other income and expense items not properly included elsewhere.

(b) Other income accounts listing.

Account title	Class Aaccount	Class Baccount
Other operating income and expense:
Other operating income and expense	7100	7100
Operating taxes:
Operating taxes		7200
Operating investment tax credits-net	7210
Operating Federal income taxes	7220
Operating state and local income taxes	7230
Operating other taxes	7240
Provision for deferred operating income taxes—net	7250
Nonoperating income and expense:
Nonoperating income and expense	7300	7300
Nonoperating taxes:
Nonoperating taxes	7400	7400
Interest and related items:
Interest and related items	7500	7500
Extraordinary items	7600	7600
Jurisdictional differences and non-regulated income items:
Income effect of jurisdictional ratemaking difference—net	7910	7910
Nonregulated net income	7990	7990

[67 FR 5697, Feb. 6, 2002]

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