Reserves Reserves 2250 1250 Reserve for depreciation of electric plant. 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. 251.1 Reserve for amortization of limited-term electric investments- 254.5 Other. Insurance reserve. Injuries and damages reserve. 255 256 Other reserves: Employees' provident reserve. 258.1 Amortization reserve→ Federal. 258.2 Miscellaneous reserves. 2251 1251 Reserve for amortization of limited-term electric investments. 251 Reserve for amortization of electric plant acquisition adjustments. 252 253 254 2258 1258 Miscellaneous reserves. Account Account Accounts for Class C and Class D Utilities (excluding municipal A and B licensees) Nos. Accounts for Class A and Class B Utilities (excluding municipal licensees) § 104.4 Electric plant accounts for all utilities. ACCOUNTS FOR CLASS D UTILITIES (Including municipal licensees) 1. INTANGIBLE PLANT ACCOUNTS FOR CLASS C UTILITIES (Including municipal licensees) I. INTANGIBLE PLANT 1301. Organization. 1302. Franchises and consents. 1303. Miscellaneous intangible plant. Accounts for all utilities (excluding municipal licensees) ACCOUNTS FOR CLASS D UTILITIES-Continued (Including municipal licensees) IV. DISTRIBUTION PLANT-continued 2390. Other tangible property. 2393. Donations in aid of construction-Cr. ACCOUNTS FOR CLASS C UTILITIES-Continued (Including municipal licensees) IV. DISTRIBUTION PLANT-Continued 1390. Other tangible property. 1392. Electric plant sold. 1393. Donations in aid of construction-Cr. § 104.5 Earned surplus account for utilities other than municipal licensees. Account Accounts for Class C and Class D Utilities (excluding municipal A and B licensees) Nos. D Nos. C Nos. Accounts for Class A and Class B Utilities (excluding municipal licensees) Income from merchandising, jobbing, and contract work. Revenues from merchandising, jobbing, and contract work. Costs and expenses of merchandising, jobbing, and contract work. Income from nonutility operations. Revenues from lease of other physical property. Dividend revenues. Interest revenues. Interest on securities owned. Other interest revenues. Revenues from sinking and other funds. Gross income. 502 2503 1503 Depreciation. 503 2504 1504 Amortization of limited-term electric investments. 504 2505 1505 Amortization of electric plant acquisition adjustments. 505 2506 1506 Property losses chargeable to operations. 506 2507 1507 Taxes. 507 Costs and expenses of merchandising, jobbing, and contract work 520 520. 1 520.2 Total other income. Gross income. |