PART 256—UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935
- 256.00-1—Preface.
- 256.01-1—Companies for which this system of accounts is prescribed.
- 256.01-2—Application to service companies doing business with nonassociate companies.
- 256.01-3—General structure of accounting system.
- 256.01-4—Construction or service contracts, and centralized procurement accounting.
- 256.01-5—Determination of service cost accounting.
- 256.01-6—Departmental classification required.
- 256.01-7—Records.
- 256.01-8—Definitions.
- 256.01-9—Unbilled items.
- 256.01-10—Billing procedures.
- 256.01-11—Methods of allocation.
- 256.01-12—Compensation for use of capital.
- 256.01-13—Submission of questions.
- 256.101—Service company property.
- 256.107—Construction work in progress.
- 256.108—Accumulated provision for depreciation and amortization of service company property.
- 256.123—Investment in associate companies.
- 256.124—Other investments.
- 256.131—Cash.
- 256.134—Special deposits.
- 256.135—Working funds.
- 256.136—Temporary cash investments.
- 256.141—Notes receivable.
- 256.143—Accounts receivable.
- 256.144—Accumulated provision for uncollectable accounts.
- 256.146—Accounts receivable from associate companies.
- 256.152—Fuel stock expenses undistributed.
- 256.154—Materials and supplies.
- 256.163—Stores expense undistributed.
- 256.165—Prepayments.
- 256.174—Miscellaneous current and accrued assets.
- 256.181—Unamortized debt expense.
- 256.184—Clearing accounts.
- 256.186—Miscellaneous deferred debits.
- 256.188—Research, development, or demonstration expenditures.
- 256.190—Accumulated deferred income taxes.
- 256.201—Common stock issued.
- 256.211—Miscellaneous paid-in capital.
- 256.215—Appropriated retained earnings.
- 256.216—Unappropriated retained earnings.
- 256.223—Advances from associate companies.
- 256.224—Other long-term debt.
- 256.225—Unamortized premium on long-term debt.
- 256.226—Unamortized discount on long-term debt-debit.
- 256.231—Notes payable.
- 256.232—Accounts payable.
- 256.233—Notes payable to associate companies.
- 256.234—Accounts payable to associate companies.
- 256.236—Taxes accrued.
- 256.237—Interest accrued.
- 256.238—Dividends declared.
- 256.241—Tax collections payable.
- 256.242—Miscellaneous current and accrued liabilities.
- 256.253—Other deferred credits.
- 256.255—Accumulated deferred investment tax credits.
- 256.282—Accumulated deferred income taxes.
- 256.301—Organization.
- 256.303—Miscellaneous intangible plant.
- 256.304—Land and land rights.
- 256.305—Structures and improvements.
- 256.306—Leasehold improvements.
- 256.307—Equipment.
- 256.308—Office furniture and equipment.
- 256.309—Automobiles, other vehicles, and related garage equipment.
- 256.310—Aircraft and airport equipment.
- 256.311—Other service company property.
- 256.403—Depreciation and amortization expense.
- 256.408—Taxes other than income taxes.
- 256.409—Income taxes.
- 256.410—Provision for deferred income taxes.
- 256.411—Provision for deferred income taxes—credit.
- 256.411.5—Investment tax credit.
- 256.421—Miscellaneous income or loss.
- 256.426.1—Donations.
- 256.426.5—Other deductions.
- 256.427—Interest on long-term debt.
- 256.430—Interest on debt to associate companies.
- 256.431—Other interest expense.
- 256.457—Services rendered to associate companies.
- 256.457-1—Direct costs charged to associate companies.
- 256.457-2—Indirect costs charged to associate companies.
- 256.457-3—Compensation for use of capital-associate companies.
- 256.458—Services rendered to nonassociate companies.
- 256.458-1—Direct costs charged to nonassociate companies.
- 256.458-2—Indirect costs charged to nonassociate companies.
- 256.458-3—Compensation for use of capital—nonassociate companies.
- 256.458-4—Excess or deficiency on servicing nonassociate companies.
- 256.920—Salaries and wages.
- 256.921—Office supplies and expenses.
- 256.922—Administrative expenses transferred—credit.
- 256.923—Outside services employed.
- 256.924—Property insurance.
- 256.925—Injuries and damages.
- 256.926—Employee pensions and benefits.
- 256.928—Regulatory commission expense.
- 256.930.1—General advertising expenses.
- 256.930.2—Miscellaneous general expenses.
- 256.931—Rents.
- 256.932—Maintenance of structures and equipment.