1. (a) Structure of the other income accounts. The other income accounts are designed to reflect both operating and nonoperating income items including taxes, extraordinary items and other income and expense items not properly included elsewhere.

2. (b) Other income accounts listing.

   Account title
   Other operating income and expense:
   Other operating income and expense	7100
   Operating taxes:
   Operating taxes	7200
   Nonoperating income and expense:
   Nonoperating income and expense	7300
   Nonoperating taxes:
   Nonoperating taxes	7400
   Interest and related items:
   Interest and related items	7500
   Extraordinary items	7600
   Jurisdictional differences and non-regulated income items:
   Income effect of jurisdictional ratemaking difference—net	7910
   Nonregulated net income	7990

[82 FR 20843, May 4, 2017]