View all text of Subpart F [§ 32.6999 - § 32.7990]
§ 32.6999 - General.
(a) Structure of the other income accounts. The other income accounts are designed to reflect both operating and nonoperating income items including taxes, extraordinary items and other income and expense items not properly included elsewhere.
(b) Other income accounts listing.
| Account title | Other operating income and expense: | Other operating income and expense | 7100 | Operating taxes: | Operating taxes | 7200 | Nonoperating income and expense: | Nonoperating income and expense | 7300 | Nonoperating taxes: | Nonoperating taxes | 7400 | Interest and related items: | Interest and related items | 7500 | Extraordinary items | 7600 | Jurisdictional differences and non-regulated income items: | Income effect of jurisdictional ratemaking difference—net | 7910 | Nonregulated net income | 7990 |
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