Learn More
Log In
Sign Up
General Instructions | Midpage
Collections
Code of Federal Regulations
Title 18
Chapter I
Subchapter U
Part 367
Subpart B
General Instructions
367.2
Companies for which this system of accounts is prescribed.
367.3
Records.
367.4
Numbering system.
367.5
Accounting period.
367.6
Submittal of questions.
367.7
Item list.
367.8
Extraordinary items.
367.9
Prior period items.
367.10
Unaudited items.
367.11
Distribution of pay and expenses of employees.
367.12
Payroll distribution.
367.13
Accounting to be on accrual basis.
367.14
Transactions with associate companies.
367.15
Contingent assets and liabilities.
367.16
Long-term debt: Premium, discount and expense, and gain or loss on reacquisition.
367.17
Comprehensive inter-period income tax allocation.
367.18
Criteria for classifying leases.
367.19
Accounting for leases.
367.20
Depreciation accounting.
367.22
Accounting for asset retirement obligations.
367.23
Transactions with non-associate companies.
367.24
Construction and service contracts for other companies.
367.25
Determination of service cost.
367.26
Departmental classification.
367.27
Billing procedures.
367.28
Methods of allocation.
367.29
Compensation for use of capital.
367.30
Cost accumulation system for associate companies.