Subpart K - OPERATION AND MAINTENANCE EXPENSE CHART OF ACCOUNTS
- Section 367.5000 - Accounts 500-598, Electric operation and maintenance accounts
- Section 367.8000 - Accounts 800-894, Gas operation and maintenance accounts
- Section 367.9010 - Account 901, Supervision
- Section 367.9020 - Account 902, Meter reading expenses
- Section 367.9030 - Account 903, Customer records and collection expenses
- Section 367.9040 - Account 904, Uncollectible accounts
- Section 367.9050 - Account 905, Miscellaneous customer accounts expenses
- Section 367.9070 - Account 907, Supervision
- Section 367.9080 - Account 908, Customer assistance expenses
- Section 367.9090 - Account 909, Informational and instructional advertising expenses
- Section 367.9100 - Account 910, Miscellaneous customer service and informational expenses
- Section 367.9110 - Account 911, Supervision
- Section 367.9120 - Account 912, Demonstrating and selling expenses
- Section 367.9130 - Account 913, Advertising expenses
- Section 367.9160 - Account 916, Miscellaneous sales expenses
- Section 367.9200 - Account 920, Administrative and general salaries
- Section 367.9210 - Account 921, Office supplies and expenses
- Section 367.9230 - Account 923, Outside services employed
- Section 367.9240 - Account 924, Property insurance
- Section 367.9250 - Account 925, Injuries and damages
- Section 367.9260 - Account 926, Employee pensions and benefits
- Section 367.9280 - Account 928, Regulatory commission expenses
- Section 367.9301 - Account 930.1, General advertising expenses for associated companies
- Section 367.9302 - Account 930.2, Miscellaneous general expenses
- Section 367.9310 - Account 931, Rents
- Section 367.9350 - Account 935, Maintenance of structures and equipment