Licensees effective Jan. 1, 1957, with the revised system of accounts effective Jan. 1, 1961 From the system of accounts effective Jan. 1, 1961, to the system of accounts effective Jan. 1, 1937 Electric plant purchased. Electric plant sold. Electric plant in process of reclassification. Electric plant leased to others. Electric plant held for future use. Construction work in progress. Reserve for depreciation of electric plant in service. Reserve for depreciation of electric plant leased to others. Reserve for depreciation of electric plant held for future use. Reserve for amortization of limited term electric investment-electric plant in service. Reserve for amortization of limited term electric investment-electric plant leased to others. Reserve for amortization of limited term electric investments-electric plant held for future use. Electric plant acquisition adjustments. Reserve for amortization of electric plant acquisition adjustments. Electric plant adjustments. Other utility plant. Reserve for depreciation and amortization of other property. 2. Investment and Fund Accounts Other physical property. Reserve for depreciation and amortization of other property. Investment in securities of associated com. panies. Advances to associated companies. Other investments. Sinking funds. Depreciation fund. Amortization fund-Federal. Other special funds. Comparison of the uniform system of accounts prescribed for Public Utilities and Licensees effective Jan. 1, 1987, with the revised system of accounts effective Jan. 1, 1961-Continued From the system of accounts effective Jan. 1, 1961, to the system of accounts effective Jan. 1, 1937 99-137-69-11 |