§ 104.2 Balance sheet accounts for utilities other than municipal licensees. Account Accounts for Class C and Class D Utilities (excluding municipal licensees) Account D Nos. C Nos. Accounts for Class A and Class B Utilities (excluding municipal 2100. 1 1100. 1 Electric plant in service, leased to others, and held for future use. 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 Electric plant adjustments. Accounts for Class C and Class D Utilities (excluding municipal licensees) D Nos. C Nos. Account Accounts for Class A and Class B Utilities (excluding municipal licensees) Account Accounts for Class C and Class D Utilities (excluding municipal licensees) Account D Nos. C Nos. Accounts for Class A and Class B Utilities (excluding municipal licensees) 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. Reserve for amortization of limited-term electric investments- 251.2 Reserve for amortization of limited-term electric investments- 251.3 Reserve for amortization of limited-term electric investments- Reserve for amortization of electric plant acquisition adjustments. Reserve for amortization of electric plant acquisition adjustments. 2258 1258 Miscellaneous reserves. 255 Insurance reserve. 2100. 1 1100. 1 Electric plant in service, leased to others. and held for future use. 100 Electric plant: 107 ASSETS AND OTHER DEBITS Utility plant 100.1 Electric plant in service. 100.2 Electric plant leased to others. 100.3 Construction work in progress. A 100.5 Electric plant acquisition adjustments. 100.6 Electric plant in process of reclassification. Electric plant adjustments. 108 Other utility plant. |