The Code of Federal Regulations of the United States of America Having ...

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.
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:

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.
Reserve for depreciation and amortization of other property.
Reserve for uncollectible accounts.

252

253

254

2258

1258

Miscellaneous reseryes.

Account

Accounts for Class C and Class D Utilities (excluding municipal licensees)

A and B Nos.

Accounts for Class A and Class B Utilities (excluding municipal

licensees)

ACCOUNTS FOR CLASS C UTILITIES (Including municipal licensees)

1. INTANGIBLE PLANT

[1301. Organization.

1302. Franchises and consents. 1303. Miscellaneous intangible plant.

II. PRODUCTION PLANT (a) Steam production

1310. Land and land rights. 1311. Structures and improvements. (1312. Boiler plant equipment. 1313. Engines and generators. 1315. Other power plant equipment.

(b) Hydraulic production

1320. Land and land rights.
1321. Structures and improvements.
1322. Reservoirs, dams, and waterways.
[1323. Water wheels, turbines, and generators.
1324. Other power plant equipment.

1326. Roads, railroads, and bridges.

ACCOUNTS FOR CLASS A AND CLASS B UTILITIES (Including municipal licensees)

I. INTANGIBLE PLANT

301. Organization.

302. Franchises and consents. 303. Miscellaneous intangible plant.

II. PRODUCTION PLANT

(a) Steam production

310. Land and land rights.

311. Structures and improvements. 312. Boiler plant equipment.

(313. Engines and engine driven generators.

314. Turbo-generator units.

315. Accessory electric equipment.