Subjgrp 40. 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.