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