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SUBPART H—Income Statement Chart of Accounts (§367.4000 to §367.4320)

• 367.4000—Account 400, Operating revenues.
• 367.4010—Account 401, Operation expense.
• 367.4020—Account 402, Maintenance expense.
• 367.4030—Account 403, Depreciation expense.
• 367.4031—Account 403.1, Depreciation expense for asset retirement costs.
• 367.4040—Account 404, Amortization of limited-term property.
• 367.4050—Account 405, Amortization of other property.
• 367.4073—Account 407.3, Regulatory debits.
• 367.4074—Account 407.4, Regulatory credits.
• 367.4081—Account 408.1, Taxes other than income taxes, operating income.
• 367.4082—Account 408.2, Taxes other than income taxes, other income and deductions.
• 367.4091—Account 409.1, Income taxes, operating income.
• 367.4092—Account 409.2, Income taxes, other income and deductions.
• 367.4093—Account 409.3, Income taxes, extraordinary items.
• 367.4101—Account 410.1, Provision for deferred income taxes, operating income.
• 367.4102—Account 410.2, Provision for deferred income taxes, other income and deductions.
• 367.4111—Account 411.1, Provision for deferred income taxes—Credit, operating income.
• 367.4112—Account 411.2, Provision for deferred income taxes—Credit, other income and deductions.
• 367.4114—Account 411.4, Investment tax credit adjustments, service company property.
• 367.4115—Account 411.5, Investment tax credit adjustments, other.
• 367.4116—Account 411.6, Gains from disposition of service company plant.
• 367.4117—Account 411.7, Losses from disposition of service company plant.
• 367.4118—Account 411.10, Accretion expense.
• 367.4120—Account 412, Cost and expenses of construction or other services.
• 367.4160—Account 416, Costs and expenses of merchandising, jobbing and contract work.
• 367.4180—Account 418, Non-operating rental income.
• 367.4181—Account 418.1, Equity in earnings of subsidiary companies.
• 367.4190—Account 419, Interest and dividend income.
• 367.4191—Account 419.1, Allowance for other funds used during construction.
• 367.4210—Account 421, Miscellaneous income or loss.
• 367.4211—Account 421.1, Gain on disposition of property.
• 367.4212—Account 421.2, Loss on disposition of property.
• 367.4250—Account 425, Miscellaneous amortization.
• 367.4261—Account 426.1, Donations.
• 367.4262—Account 426.2, Life insurance.
• 367.4263—Account 426.3, Penalties.
• 367.4264—Account 426.4, Expenditures for certain civic, political and related activities.
• 367.4265—Account 426.5, Other deductions.
• 367.4270—Account 427, Interest on long-term debt.
• 367.4280—Account 428, Amortization of debt discount and expense.
• 367.4290—Account 429, Amortization of premium on debt—Credit.
• 367.4300—Account 430, Interest on debt to associate companies.
• 367.4310—Account 431, Other interest expense.
• 367.4320—Account 432, Allowance for borrowed funds used during construction—Credit.