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$ 104.2 Balance sheet accounts for utilities other than municipal licensees.

Account

Accounts for Class

and Class D Utilities (excluding municipal

licensees)

Account
A and B
Nos.

Accounts for Class A and Class B Utilities (excluding municipal

licensees)

D Nos. (C Nos.

ASSETS AND OTHER DEBITS

Utility plan
2100 | 1100 | Electric plant:
2100.1 | 1100.1 Electric plant in service, leased to others, and held for future use.

2100.3 2100.5 2100. 6 2107 2108

1100.3 1100.5 1100. 6 1107 1108

Construction work in progress.
Electric plant acquisition adjustments.

Electric plant in process of reclassification,
Electric plant adjustments.
Other utility plant.

Investment and fund accounts
Other physical property.

ASSETS AND OTHER DEBITS

Utility plant
100 | Electric plant:

100.1 Electric plant in service.
100.2 Electric plant leased to others.
100.4 Electrie plant held for future use.
100.3 Construction work in progress.
100.5 Electric plant acquisition adjustments.

100.6 Electric plant in process of reclassification
107 Electric plant adjustments.
108 Other utility plant.

Investment and fund account:

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Miscellaneous investments and special funds.

110 Other physical property. 111 | Investments in associated companies:

111.1 Investments in securities of associated companies.

111.2 Advances to associated companies.
112 Other in vestments.
113 Sinking funds:
114 | Miscellaneous special funds:

114.1 Depreciation fund.
114.2 Amortization fund-Federal.
114.3 Miscellaneous special funds.

Current and accrued assets

121

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22

124

2124

1124

Notes and accounts receivable.

125

2126

1126

Receivables from associated companies.

Current and accrued assets 120 Cash.

Special deposits:

121.1 Interest special deposits.
121.2 Dividend special deposits.

121.3 Miscellaneous special deposits.
Working funds.
Temporary cash investments. •
Notes receivable.
Accounts receivable:

125.1 Accounts receivable-customers.

125.2 Other accounts receivable.
6 Receivables from associated companies:

126.1 Notes receivable from associated companies.

126.2 Accounts receivable from associated companies.
31 Materials and supplies:

131.1 Materials and supplies - Electric.

131.2 Materials and supplies--Other.
132 Prepayments.
127 Subscription to capital stock.
128 | Interest and dividends receivable.
129 Rents receivable.
130 Accrued utility revenues.
133 ' Other current and accrued assets.

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Account

Accounts for Class C and Class D Utilities (excluding municipal

licensees)

| Account TA and B

Accounts for Class A and Class B Utilities (excluding municipal

licensees)

D Nos. C Nos.

Nos.

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Account

Accounts for Class C and Class D Utilities (excluding municipal

licensees)

Account
A and B
Nos.

Accounts for Class A and Class B Utilities (excluding municipal

licensees)

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2230

1230

Other current and accrued liabilities.

Deferred credits

2240
2241
2242

1240
| 1241

1242

Unamortized premium on debt.
Customers' advances for construction.
Other deferred credits.

Reserves

240 242

Deferred credits
Unamortized premium on debt.
Customers' advances for construction.
Other deferred credits.

Reserves

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2252 2253 2254

1252 1253 1254

Reserve for amortization of electric plant acquisition adjustments.
Reserve for depreciation and amortization of other property.
Reserve for uncollectible accounts.

250 | Reserve for depreciation of electric plant:

250.1 Reserve for depreciation of electric plant in service. 250.2 Reserve for depreciation of electric plant leased to others.

250.3 Reserve for depreciation of electric plant held for future use.
51 Reserve for amortization of limited-term electric investments:
251.1 Reserve for amortization of limited-term electric investments-

Electric plant in service.
251.2 Reserve for amortization of limited-term electric investments-

Electric plant leased to others.
251.3 Reserve for annortization of limited-term electric investments-

Electric plant held for future use.
Reserve for amortization of electric plant acquisition adjustments.
253 Reserve for depreciation and amortization of other property.
254 | Reserve for uncollectible accounts:

254.1 Utility customers.
254.2 Merchandising, jobbing, and contract work.
254.3 Associated companies.
254.4 Officers and employees.

254.5 Other.
255 Insurance reserve.

Injuries and damages reserve.
Employees' provident reserve.
Other reserves.

258.1 Amortization reserve-Federal.
258.2 Miscellaneous reserves.

2258

| 1258

| Miscellaneous reserves.

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ASSETS AND OTHER DEBITS

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Utility plant
Electric plant:

Electric plant in service, leased to others. and held for future use.
Construction work in progress.
Electric plant acquisition adjustments.

Electric plant in process of reclassification.
Electric plant adjustments.
Other utility plant.

Investment and fund accounts
Other physical property.
Advances to municipality.
Miscellaneous investments and special funds.

2110
2111

1110
| 1111

ASSETS AND OTHER DEBITS

Utility plant
100 Electric plant:

100.1 Electric plant in service.
100.2 Electric plant leased to others.
100.4 Electric plant held for future use.
100.3 Construction work in progress.
100.5 Electric plant acquisition adjustments.

100.6 Electric plant in process of reclassification.
107 Electric plant adjustments.
108 Other utility plant.

Investment and fund accounts
110 Other physical property.
111 Advances to municipality.
112 Other investments.
113 Sinking funds.
114
Miscellaneous special funds.

114.1 Depreciation fund.
114.2 Amortization fund-Federal.
114.3 Miscellaneous special funds.

Current and accrued assets
Cash.
121 | Special deposits.

121.1 Interest special deposits.

121.3 Miscellancous special deposits. 122 Working funds.

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2114

1114

Current and accrued assets

120

2120

1120 ) Cash and working funds.

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