Subpart H. Subpart H—Income Statement Chart of Accounts
Service Company Operating Income
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SECTION § 367.4000 - Account 400, Operating revenues.
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SECTION § 367.4010 - Account 401, Operation expense.
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SECTION § 367.4020 - Account 402, Maintenance expense.
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SECTION § 367.4030 - Account 403, Depreciation expense.
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SECTION § 367.4031 - Account 403.1, Depreciation expense for asset retirement costs.
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SECTION § 367.4040 - Account 404, Amortization of limited-term property.
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SECTION § 367.4050 - Account 405, Amortization of other property.
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SECTION § 367.4073 - Account 407.3, Regulatory debits.
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SECTION § 367.4074 - Account 407.4, Regulatory credits.
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SECTION § 367.4081 - Account 408.1, Taxes other than income taxes, operating income.
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SECTION § 367.4082 - Account 408.2, Taxes other than income taxes, other income and deductions.
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SECTION § 367.4091 - Account 409.1, Income taxes, operating income.
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SECTION § 367.4092 - Account 409.2, Income taxes, other income and deductions.
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SECTION § 367.4093 - Account 409.3, Income taxes, extraordinary items.
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SECTION § 367.4101 - Account 410.1, Provision for deferred income taxes, operating income.
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SECTION § 367.4102 - Account 410.2, Provision for deferred income taxes, other income and deductions.
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SECTION § 367.4111 - Account 411.1, Provision for deferred income taxes—Credit, operating income.
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SECTION § 367.4112 - Account 411.2, Provision for deferred income taxes—Credit, other income and deductions.
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SECTION § 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.
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SECTION § 367.4115 - Account 411.5, Investment tax credit adjustments, other.
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SECTION § 367.4116 - Account 411.6, Gains from disposition of service company plant.
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SECTION § 367.4117 - Account 411.7, Losses from disposition of service company plant.
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SECTION § 367.4118 - Account 411.10, Accretion expense.
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SECTION § 367.4120 - Account 412, Cost and expenses of construction or other services.
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SECTION § 367.4160 - Account 416, Costs and expenses of merchandising, jobbing and contract work.
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SECTION § 367.4180 - Account 418, Non-operating rental income.
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SECTION § 367.4181 - Account 418.1, Equity in earnings of subsidiary companies.
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SECTION § 367.4190 - Account 419, Interest and dividend income.
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SECTION § 367.4191 - Account 419.1, Allowance for other funds used during construction.
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SECTION § 367.4210 - Account 421, Miscellaneous income or loss.
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SECTION § 367.4211 - Account 421.1, Gain on disposition of property.
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SECTION § 367.4212 -
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SECTION § 367.4250 - Account 425, Miscellaneous amortization.
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SECTION § 367.4261 - Account 426.1, Donations.
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SECTION § 367.4262 - Account 426.2, Life insurance.
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SECTION § 367.4263 - Account 426.3, Penalties.
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SECTION § 367.4264 - Account 426.4, Expenditures for certain civic, political and related activities.
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SECTION § 367.4265 - Account 426.5, Other deductions.
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SECTION § 367.4270 - Account 427, Interest on long-term debt.
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SECTION § 367.4280 - Account 428, Amortization of debt discount and expense.
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SECTION § 367.4290 - Account 429, Amortization of premium on debt—Credit.
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SECTION § 367.4300 - Account 430, Interest on debt to associate companies.
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SECTION § 367.4310 - Account 431, Other interest expense.
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SECTION § 367.4320 - Account 432, Allowance for borrowed funds used during construction—Credit.
