Comparison of the uniform system of accounts prescribed for Public Utilities and Licensees From the system of accounts effective Jan. 1, 1937, to the system of accounts effective Jan. 1, 1961 LIABILITIES AND OTHER CREDITS-continued 9. Operating Reserves Accumulated provision for depreciation of electric plant in service. Accumulated provision for depreciation of electric plant leased to others. Accumulated provision for depreciation of electric plant held for future use. Accumulated provision for amortization of electric plant in service Accumulated provision for amortization of electric plant leased to others. Accumulated provision for amortization of electric plant held for future use. Accumulated provision for amortization of electric plant acquistition adjustments. Accumulated provision for depreciation and amortization of other utility plant. Accumulated provision for uncollectible accounts-credit. Property insurance reserve. Pension and benefits reserve. Amortization reserve-Federal. Miscellaneous operating reserve 10. Contributions in Aid of Construction Contributions in aid of construction 11. Accumulated Deferred Income Taxes Accumulated deferred income taxes-acceler ated amortization. Accumulated deferred income taxes-liberalized depreciation. Accumulated deferred income taxes-other. 108 109 110 111 112 113 115 119 144 261 262 263 264 265 efective Jan. 1, 1937, 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 Comparison of the uniform system of accounts prescribed for Public Utilities and Licensees From the system of accounts effective Jan. 1, 1937, to the system of accounts effective Jan. 1, 1961 |