Subpart B. 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.