SUBPART K—Operation and Maintenance Expense Chart of Accounts (§367.5000 to §367.9350)
- 367.5000—Accounts 500-598, Electric operation and maintenance accounts.
- 367.8000—Accounts 800-894, Gas operation and maintenance accounts.
- 367.9010—Account 901, Supervision.
- 367.9020—Account 902, Meter reading expenses.
- 367.9030—Account 903, Customer records and collection expenses.
- 367.9040—Account 904, Uncollectible accounts.
- 367.9050—Account 905, Miscellaneous customer accounts expenses.
- 367.9070—Account 907, Supervision.
- 367.9080—Account 908, Customer assistance expenses.
- 367.9090—Account 909, Informational and instructional advertising expenses.
- 367.9100—Account 910, Miscellaneous customer service and informational expenses.
- 367.9110—Account 911, Supervision.
- 367.9120—Account 912, Demonstrating and selling expenses.
- 367.9130—Account 913, Advertising expenses.
- 367.9160—Account 916, Miscellaneous sales expenses.
- 367.9200—Account 920, Administrative and general salaries.
- 367.9210—Account 921, Office supplies and expenses.
- 367.9230—Account 923, Outside services employed.
- 367.9240—Account 924, Property insurance.
- 367.9250—Account 925, Injuries and damages.
- 367.9260—Account 926, Employee pensions and benefits.
- 367.9280—Account 928, Regulatory commission expenses.
- 367.9301—Account 930.1, General advertising expenses for associated companies.
- 367.9302—Account 930.2, Miscellaneous general expenses.
- 367.9310—Account 931, Rents.
- 367.9350—Account 935, Maintenance of structures and equipment.