17 C.F.R. PART 256--UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935
TITLE 17--Commodity and Securities Exchanges
CHAPTER II--SECURITIES AND EXCHANGE COMMISSION
PART 256--UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935
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| Companies for which this system of accounts is prescribed.
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| Application to service companies doing business with nonassociate companies.
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| General structure of accounting system.
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| Construction or service contracts, and centralized procurement accounting.
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| Determination of service cost accounting.
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| Departmental classification required.
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| Compensation for use of capital.
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| Service company property.
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| Construction work in progress.
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| Accumulated provision for depreciation and amortization of service company property.
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| Investment in associate companies.
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| Temporary cash investments.
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| Accumulated provision for uncollectable accounts.
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| Accounts receivable from associate companies.
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| Fuel stock expenses undistributed.
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| Stores expense undistributed.
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| Miscellaneous current and accrued assets.
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| Unamortized debt expense.
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| Miscellaneous deferred debits.
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| Research, development, or demonstration expenditures.
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| Accumulated deferred income taxes.
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| Miscellaneous paid-in capital.
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| Appropriated retained earnings.
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| Unappropriated retained earnings.
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| Advances from associate companies.
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| Unamortized premium on long-term debt.
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| Unamortized discount on long-term debt-debit.
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| Notes payable to associate companies.
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| Accounts payable to associate companies.
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| Miscellaneous current and accrued liabilities.
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| Accumulated deferred investment tax credits.
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| Accumulated deferred income taxes.
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| Miscellaneous intangible plant.
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| Structures and improvements.
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| Office furniture and equipment.
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| Automobiles, other vehicles, and related garage equipment.
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| Aircraft and airport equipment.
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| Other service company property.
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| Depreciation and amortization expense.
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| Taxes other than income taxes.
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| Provision for deferred income taxes.
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| Provision for deferred income taxes--credit.
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| Miscellaneous income or loss.
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| Interest on long-term debt.
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| Interest on debt to associate companies.
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| Services rendered to associate companies.
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| Direct costs charged to associate companies.
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| Indirect costs charged to associate companies.
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| Compensation for use of capital-associate companies.
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| Services rendered to nonassociate companies.
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| Direct costs charged to nonassociate companies.
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| Indirect costs charged to nonassociate companies.
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| Compensation for use of capital--nonassociate companies.
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| Excess or deficiency on servicing nonassociate companies.
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| Office supplies and expenses.
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| Administrative expenses transferred--credit.
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| Outside services employed.
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| Employee pensions and benefits.
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| Regulatory commission expense.
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| General advertising expenses.
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| Miscellaneous general expenses.
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| Maintenance of structures and equipment.
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