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Title 18: Conservation of Power and Water Resources
CHAPTER I: FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY
SUBCHAPTER U: REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT
PART 367: UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT
Subpart H: Income Statement Chart of Accounts
: Service Company Operating Income
367.4091 - Account 409.1, Income taxes, operating income.
This account must include the amount of those local, state and Federal income taxes that relate to service company operating income.
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