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U.S. Code Regulations Constitution Journal Apps
  1. Regulations
    All Titles
  2. title 18
    Conservation of Power and Water Resources
  3. chapter I
    CHAPTER I—FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY
  4. part 367
    PART 367—UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT
  5. subpart F
    Subpart F—Balance Sheet Chart of Accounts
  6. subjgrp 44
    Current and Accrued Liabilities

Subjgrp 44. 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
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