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

Account

Accounts for Class C and Class D Utilities (excluding municipal

licensees)

Account
A and B
Nos.

D Nos. C Nos.

Accounts for Class A and Class B Utilities (excluding municipal
licensees)

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2100. 1

1100. 1

Electric plant in service, leased to others, and held for future use.

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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.

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Accounts for Class C and Class D Utilities (excluding municipal

licensees)

D Nos. C Nos.

Account

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Accounts for Class A and Class B Utilities (excluding municipal

licensees)

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Account

Accounts for Class C and Class D Utilities (excluding municipal

licensees)

Account
A and B
Nos.

D Nos. C Nos.

Accounts for Class A and Class B Utilities (excluding municipal

licensees)

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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.
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 amortization of limited-term electric investments-
Electric plant held for future use.

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

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

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2258

1258

Miscellaneous reserves.

255

Insurance reserve.

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2100. 1

1100. 1

Electric plant in service, leased to others. and held for future use.

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100

Electric plant:

107

ASSETS AND OTHER DEBITS

Utility 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.

A 100.5 Electric plant acquisition adjustments. 100.6 Electric plant in process of reclassification. Electric plant adjustments.

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108 Other utility plant.

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