U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 28, 2025

All TitlesTitle 18Chapter IPart 367Subpart F - Subpart F—Balance Sheet Chart of Accounts

OTHER PROPERTY AND INVESTMENTS
§ 367.1230 - Account 123, Investment in associate companies.
§ 367.1240 - Account 124, Other investments.
§ 367.1280 - Account 128, Other special funds.
§ 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.

CURRENT AND ACCRUED ASSETS
§ 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.

DEFERRED DEBITS
§ 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.

PROPRIETARY CAPITAL
§ 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.

LONG-TERM DEBT
§ 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.

OTHER NONCURRENT LIABILITIES
§ 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.

CURRENT AND ACCRUED LIABILITIES
§ 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

DEFERRED CREDITS
§ 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 -
§ 367.2830 - Account 283, Accumulated deferred income taxes—Other.
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