- Section 367.1810 - Account 181, Unamortized debt expense
- Section 367.1823 - Account 182.3, Other regulatory assets
- Section 367.1830 - Account 183, Preliminary survey and investigation charges
- Section 367.1840 - Account 184, Clearing accounts
- Section 367.1850 - Account 185, Temporary facilities
- Section 367.1860 - Account 186, Miscellaneous deferred debits
- Section 367.1880 - Account 188, Research, development, or demonstration expenditures
- Section 367.1890 - Account 189, Unamortized loss on reacquired debt
- Section 367.1900 - Account 190, Accumulated deferred income taxes