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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of February 4, 2010
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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