effective 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 eff ective Jan. 1, 1961 System of accounts effective Jan. 1, 1937 Account title BALANCE SHEET ACCOUNTS-Continued LIABILITIES AND OTHER CREDITS-continued 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. Amortization reserve-Federal. Miscellaneous operating reserve. 10. Contributions in Aid of Construction 271 281 282 283 14. Surplus 208 209 effective 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 |