2002 CFR Title 18, Volume 1

Title 18--Conservation of Power and Water Resources CHAPTER I--FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY PART 352--UNIFORM SYSTEMS OF ACCOUNTS PRESCRIBED FOR OIL PIPELINE COMPANIES SUBJECT TO THE PROVISIONS OF THE INTERSTATE COMMERCE ACT
	10	Cash.
	10-5	Special deposits.
	11	Temporary investments.
	12	Notes receivable.
	13	Receivables from affiliated companies.
	14	Accounts receivable.
	14-5	Accumulated provision for uncollectible accounts.
	15	Interest and dividends receivable.
	16	Oil inventory.
	17	Material and supplies.
	18	Prepayments.
	19	Other current assets.
	19-5	Deferred income tax assets.
	20	Investments in affiliated companies.
	21	Other investments.
	22	Sinking and other funds.
	23	Reductions in security values--Credit.
	24	Allowance for net unrealized loss on noncurrent marketable equity securities--Credit.
	30	Carrier property.
	31	Accrued depreciation--Carrier property.
	32	Accrued amortization--Carrier property.
	33	Operating oil supply.
	34	Noncarrier property.
	35	Accrued depreciation--Noncarrier property.
	40	Organization costs and other intangibles.
	41	Accrued amortization of intangibles.
	43	Miscellaneous other assets.
	44	Other deferred charges.
	45	Accumulated deferred income tax assets.
	50	Notes payable.
	51	Payables to affiliated companies.
	52	Accounts payable.
	53	Salaries and wages payable.
	54	Interest payable.
	55	Dividends payable.
	56	Taxes payable.
	57	Long-term debt payable within one year.
	58	Other current liabilities.
	59	Deferred income tax liabilities.
	60	Long-term debt payable after one year.
	61	Unamortized premium on long-term debt.
	62	Unamortized discount and interest on long-term debt.
	63	Other noncurrent liabilities.
	64	Accumulated deferred income tax liabilities.
	70	Capital stock.
	71	Premiums on capital stock.
	72	Capital stock subscriptions.
	73	Additional paid-in capital.
	74	Appropriated retained income.
	75	Unappropriated retained income.
	75.5	Net unrealized loss on noncurrent marketable equity securities.
	76	Treasury stock.
	101,151,171	Land.
	102,152	Right of way.
	103,153	Line pipe.
	104,154	Line pipe fittings.
	105,155	Pipeline construction.
	106,156,176	Buildings.
	107,157	Boilers.
	108,158	Pumping equipment.
	109,159,179	Machine tools and machinery.
	110,160	Other station equipment.
	111,161	Oil tanks.
	112,162	Delivery facilities.
	113,163,183	Communication systems.
	114,164,184	Office furniture and equipment.
	115,165,185	Vehicles and other work equipment.
	116,166,186	Other property.
	187	Construction work in progress.
	200	Gathering revenues.
	210	Trunk revenues.
	220	Delivery revenues.
	230	Allowance oil revenue.
	240	Storage and demurrage revenue.
	250	Rental revenue.
	260	Incidental revenue.
	300	Salaries and wages.
	310	Materials and supplies.
	320	Outside services.
	330	Operating fuel and power.
	340	Oil losses and shortages.
	350	Rentals.
	390	Other expenses.
	500	Salaries and wages.
	510	Materials and supplies.
	520	Outside services.
	530	Rentals.
	540	Depreciation and amortization.
	550	Employee benefits.
	560	Insurance.
	570	Casualty and other losses.
	580	Pipeline taxes.
	590	Other expenses.
	600	Operating revenues.
	620	Income (net) from noncarrier property.
	630	Interest and dividend income.
	640	Miscellaneous income.
	645	Unusual or infrequent items (credit).
	610	Operating expenses.
	650	Interest expense.
	660	Miscellaneous income charges.
	665	Unusual or infrequent items (debit).
	670	Income taxes on income from continuing operations.
	671	Provision for deferred taxes.
	675	Income (loss) from operations of discontinued segments.
	676	Gain (loss) on disposal of discontinued segments.
	680	Extraordinary items (net).
	695	Income taxes on extraordinary items.
	696	Provision for deferred taxes--extraordinary items.
	697	Cumulative effect of changes in accounting principles.
	700	Net balance transferred from income.
	705	Prior period adjustments to beginning retained income account.
	710	Other credits to retained income.
	720	Other debits to retained income.
	740	Appropriations of retained income.
	750	Dividend appropriations of retained income.
	797	Form of Balance Sheet Statement
	798	Form of Income Statement
	799	Form of Unappropriated Retained Income Statement