2008 CFR Title 17, Volume 3

Title 17--Commodity and Securities Exchanges CHAPTER II--SECURITIES AND EXCHANGE COMMISSION (CONTINUED) 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.