Subpart E. Subpart E—Special Instructions

• § 367.100 - Accounts 131-174, Current and accrued assets.
• § 367.101 - Accounts 231-243, Current and accrued liabilities.
• § 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.
• § 367.103 - Accounts 409.1, 409.2, and 409.3, Income taxes.
• § 367.104 - Accounts 410.1, 410.2, 411.1, and 411.2, Provision for deferred income taxes.
• § 367.105 - Accounts 411.4, and 411.5, Investment tax credit adjustments.
• § 367.106 - Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.