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C.F.R - Table of Contents

  • Title 1 - General Provisions
  • Title 2 - Grants and Agreements
  • Title 3 - The President
  • Title 4 - Accounts
  • Title 5 - Administrative Personnel
  • Title 6 - Domestic Security
  • Title 7 - Agriculture
  • Title 8 - Aliens and Nationality
  • Title 9 - Animals and Animal Products
  • Title 10 - Energy
  • Title 11 - Federal Elections
  • Title 12 - Banks and Banking
  • Title 13 - Business Credit and Assistance
  • Title 14 - Aeronautics and Space
  • Title 15 - Commerce and Foreign Trade
  • Title 16 - Commercial Practices
  • Title 17 - Commodity and Securities Exchanges
  • Title 18 - Conservation of Power and Water Resources
  • Title 19 - Customs Duties
  • Title 20 - Employees' Benefits
  • Title 21 - Food and Drugs
  • Title 22 - Foreign Relations
  • Title 23 - Highways
  • Title 24 - Housing and Urban Development
  • Title 25 - Indians
  • Title 26 - Internal Revenue
  • Title 27 - Alcohol, Tobacco Products and Firearms
  • Title 28 - Judicial Administration
  • Title 29 - Labor
  • Title 30 - Mineral Resources
  • Title 31 - Money and Finance: Treasury
  • Title 32 - National Defense
  • Title 33 - Navigation and Navigable Waters
  • Title 34 - Education
  • Title 35 - Panama Canal
  • Title 36 - Parks, Forests, and Public Property
  • Title 37 - Patents, Trademarks, and Copyrights
  • Title 38 - Pensions, Bonuses, and Veterans' Relief
  • Title 39 - Postal Service
  • Title 40 - Protection of Environment
  • Title 41 - Public Contracts and Property Management
  • Title 42 - Public Health
  • Title 43 - Public Lands: Interior
  • Title 44 - Emergency Management and Assistance
  • Title 45 - Public Welfare
  • Title 46 - Shipping
  • Title 47 - Telecommunication
  • Title 48 - Federal Acquisition Regulations System
  • Title 49 - Transportation
  • Title 50 - Wildlife and Fisheries

CFR > Title 18 - Conservation of Power and Water Resources > CHAPTER I—FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY > SUBCHAPTER U—REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT (parts 366 to 369) > 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 > SUBPART B—General Instructions (§367.2 to §367.30)

SUBPART B—General Instructions (§367.2 to §367.30)

  • 367.2—Companies for which this system of accounts is prescribed.
  • 367.3—Records.
  • 367.4—Numbering system.
  • 367.5—Accounting period.
  • 367.6—Submittal of questions.
  • 367.7—Item list.
  • 367.8—Extraordinary items.
  • 367.9—Prior period items.
  • 367.10—Unaudited items.
  • 367.11—Distribution of pay and expenses of employees.
  • 367.12—Payroll distribution.
  • 367.13—Accounting to be on accrual basis.
  • 367.14—Transactions with associate companies.
  • 367.15—Contingent assets and liabilities.
  • 367.16—Long-term debt: Premium, discount and expense, and gain or loss on reacquisition.
  • 367.17—Comprehensive inter-period income tax allocation.
  • 367.18—Criteria for classifying leases.
  • 367.19—Accounting for leases.
  • 367.20—Depreciation accounting.
  • 367.22—Accounting for asset retirement obligations.
  • 367.23—Transactions with non-associate companies.
  • 367.24—Construction and service contracts for other companies.
  • 367.25—Determination of service cost.
  • 367.26—Departmental classification.
  • 367.27—Billing procedures.
  • 367.28—Methods of allocation.
  • 367.29—Compensation for use of capital.
  • 367.30—Cost accumulation system for associate companies.




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