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.