C.F.R. » Title 18 » CHAPTER I—FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY › SUBCHAPTER U—REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT › PART 367—UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT › Subpart E—Special In…

18 C.F.R. § 367.106

Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts

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These accounts must include miscellaneous expense items which are nonoperating in nature but which are properly deductible before determining total income before interest charges.