Article 1 - Classes A and B
- Part 460 - General Provisions (§§ 460.0 — 460.1)
- Part 461 - Instructions-general (§§ 461.1 — 461.17)
- Part 462 - Instructions-balance Sheet Accounts (§§ 462.1 — 462.9)
- Part 463 - Instructions-steam Plant Accounts (§§ 463.1 — 463.14)
- Part 464 - Instructions-earned Surplus Account (§ 464.1)
- Part 465 - Instructions-income Accounts (§§ 465.1 — 465.4)
- Part 466 - Instructions-operating Revenue Accounts (§§ 466.1 — 466.6)
- Part 467 - Instructions-operation And Maintenance Accounts (§§ 467.1 — 467.7)