{"profile":"tabular-data-package","name":"ferc60-extracted-xbrl","title":"Ferc1 data extracted from XBRL filings","resources":[{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"corporate_officer_certification_000_duration","dialect":{"table":"corporate_officer_certification_000_duration"},"title":"000 - Schedule - Corporate Officer Certification - duration","description":"ferc:ScheduleIdentificationAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"attestation_name","title":"Signing Person Name","type":"string","format":"default","description":"Name of person signing the corporate officer's certification."},{"name":"attestation_title","title":"Signing Person Title","type":"string","format":"default","description":"Title of person signing the corporate officer's certification."},{"name":"corporate_officer_certification_signature","title":"Corporate Officer Certification Signature","type":"string","format":"default","description":"Signature of Corporate Officer to certify the report."},{"name":"attestation_date","title":"Signed Date","type":"date","format":"default","description":"Date that corporate officer's certification was signed."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"corporate_officer_certification_000_instant","dialect":{"table":"corporate_officer_certification_000_instant"},"title":"000 - 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The Legal Entity Identifier (LEI) is a 20-character, alpha-numeric code based on the ISO 17442 standard developed by the International Organization for Standardization (ISO)."},{"name":"address_of_principal_office_at_end_of_period","title":"Address of Principal Office at End of Period","type":"string","format":"default","description":"Address of principal office at end of year (Street, City, State, Zip Code)."},{"name":"form_type","title":"Form Type","type":"string","format":"default","description":"Enter proper form type from the provided values in the taxonomy"},{"name":"report_year","title":"Report Year","type":"integer","format":"default","description":"Year of the report."},{"name":"telephone_of_contact_person","title":"Telephone of Contact Person, Including Area Code","type":"string","format":"default","description":"Telephone of contact person, including area code."},{"name":"submission_type","title":"Original Submission or Resubmission","type":"string","format":"default","description":"Enter a value of \"O\" for an original submission.  Enter a value of \"R\" for a resubmission."},{"name":"address_of_contact_person","title":"Address of Contact Person","type":"string","format":"default","description":"Address of Contact Person (Street, City, State, Zip Code)."},{"name":"report_year_period","title":"Report Year Period","type":"string","format":"default","description":"Year and period of the report in the following format 2019/1Q"},{"name":"organization_date","title":"Organization Date If Not Incorporated","type":"date","format":"default","description":"The date when the respondent was organized, if the respondent is not incorporated."},{"name":"holding_company_name","title":"Holding Company Name","type":"string","format":"default","description":"The name of principal holding company under which reporting company is organized"},{"name":"migrated_data","title":"Migrated Data","type":"boolean","format":"default","description":"This indicates the values shown in the rendering is historical data migrated from the database. If the value is true, it means that the values are migrated."},{"name":"company_identifier","title":"Company Identifier","type":"string","format":"default","description":"Unique entity Identification Number used by FERC"},{"name":"name_of_contact_person","title":"Name of Contact Person","type":"string","format":"default","description":"Name of contact person for the respondent."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"identification_000_instant","dialect":{"table":"identification_000_instant"},"title":"000 - Schedule - Identification - instant","description":"ferc:ScheduleIdentificationAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"list_of_schedules_000_duration","dialect":{"table":"list_of_schedules_000_duration"},"title":"000 - Schedule - List of Schedules - duration","description":"ferc:Form60Abstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"schedule_remarks_axis","title":"Schedule Remarks [Axis]","type":"string","format":"default","description":"ferc:ScheduleRemarksAxis"},{"name":"schedule_statement_of_income_abstract","title":"Schedule Statement of Income [Abstract]","type":"string","format":"default","description":"ferc:ScheduleStatementOfIncomeAbstract"},{"name":"schedule_notes_to_financial_statements_abstract","title":"Schedule Notes to Financial Statements 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[Abstract]","type":"string","format":"default","description":"ferc:ScheduleOtherSpecialFundsAbstract"},{"name":"schedule_organization_chart_abstract","title":"Schedule Organization Chart [Abstract]","type":"string","format":"default","description":"ferc:ScheduleOrganizationChartAbstract"},{"name":"schedule_fuel_stock_expenses_undistributed_abstract","title":"Schedule Fuel Stock Expenses Undistributed [Abstract]","type":"string","format":"default","description":"ferc:ScheduleFuelStockExpensesUndistributedAbstract"},{"name":"schedule_analysis_of_charges_for_service_associate_and_non_associate_companies_abstract","title":"Schedule Analysis of Charges for Service- Associate and Non-Associate Companies [Abstract]","type":"string","format":"default","description":"ferc:ScheduleAnalysisOfChargesForServiceAssociateAndNonAssociateCompaniesAbstract"},{"name":"schedule_dividends_abstract","title":"Schedule Dividends 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[Abstract]","type":"string","format":"default","description":"ferc:ScheduleAnalysisOfBillingNonAssociateCompaniesAbstract"},{"name":"schedule_comparative_balance_sheet_abstract","title":"Schedule Comparative Balance Sheet [Abstract]","type":"string","format":"default","description":"ferc:ScheduleComparativeBalanceSheetAbstract"},{"name":"schedule_miscellaneous_current_and_accrued_assets_abstract","title":"Schedule Miscellaneous Current and Accrued Assets [Abstract]","type":"string","format":"default","description":"ferc:ScheduleMiscellaneousCurrentAndAccruedAssetsAbstract"},{"name":"schedule_current_and_accrued_liabilities_abstract","title":"Schedule Current and Accrued Liabilities [Abstract]","type":"string","format":"default","description":"ferc:ScheduleCurrentAndAccruedLiabilitiesAbstract"},{"name":"schedule_research_development_or_demonstration_expenditures_abstract","title":"Schedule Research, Development, or Demonstration Expenditures [Abstract]","type":"string","format":"default","description":"ferc:ScheduleResearchDevelopmentOrDemonstrationExpendituresAbstract"},{"name":"schedule_accumulated_provision_for_depreciation_and_amortization_of_service_company_property_abstract","title":"Schedule Accumulated Provision for Depreciation and Amortization of Service Company Property [Abstract]","type":"string","format":"default","description":"ferc:ScheduleAccumulatedProvisionForDepreciationAndAmortizationOfServiceCompanyPropertyAbstract"},{"name":"schedule_investments_abstract","title":"Schedule Investments [Abstract]","type":"string","format":"default","description":"ferc:ScheduleInvestmentsAbstract"},{"name":"schedule_miscellaneous_deferred_debits_abstract","title":"Schedule Miscellaneous Deferred Debits [Abstract]","type":"string","format":"default","description":"ferc:ScheduleMiscellaneousDeferredDebitsAbstract"},{"name":"schedule_long_term_debt_abstract","title":"Schedule Long-Term Debt [Abstract]","type":"string","format":"default","description":"ferc:ScheduleLongTermDebtAbstract"},{"name":"remarks","title":"Remarks","type":"string","format":"default","description":"Remarks associated with the schedule on the list of schedules."},{"name":"schedule_other_investments_abstract","title":"Schedule Other Investments [Abstract]","type":"string","format":"default","description":"ferc:ScheduleOtherInvestmentsAbstract"},{"name":"schedule_temporary_cash_investments_abstract","title":"Schedule Temporary Cash Investments [Abstract]","type":"string","format":"default","description":"ferc:ScheduleTemporaryCashInvestmentsAbstract"},{"name":"schedule_identification_abstract","title":"Schedule Identification [Abstract]","type":"string","format":"default","description":"ferc:ScheduleIdentificationAbstract"}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","schedule_remarks_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"list_of_schedules_000_instant","dialect":{"table":"list_of_schedules_000_instant"},"title":"000 - Schedule - List of Schedules - instant","description":"ferc:Form60Abstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"schedule_remarks_axis","title":"Schedule Remarks [Axis]","type":"string","format":"default","description":"ferc:ScheduleRemarksAxis"}],"primary_key":["entity_id","filing_name","publication_time","date","schedule_remarks_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"comparative_balance_sheet_001_duration","dialect":{"table":"comparative_balance_sheet_001_duration"},"title":"001 - Schedule - Comparative Balance Sheet - duration","description":"ferc:ScheduleComparativeBalanceSheetAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"comparative_balance_sheet_001_instant","dialect":{"table":"comparative_balance_sheet_001_instant"},"title":"001 - Schedule - Comparative Balance Sheet - instant","description":"ferc:ScheduleComparativeBalanceSheetAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"materials_and_operating_supplies","title":"Materials and Operating Supplies","type":"number","format":"default","description":"(a) This account must include the cost of materials purchased primarily for use in the service company business for construction, operation and maintenance purposes. It must include the book cost of materials recovered in connection with construction, maintenance or the retirement of service company property, the materials being credited to construction, maintenance or accumulated depreciation provision, respectively. This account must include the following items:\n\n(1) Reusable materials consisting of large individual items must be included in this account at original cost, estimated if not known. The cost of repairing the items must be charged to the maintenance account appropriate for the previous use.\n\n(2) Reusable materials consisting of relatively small items, the identity of which (from the date of original installation to the related final abandonment or sale) cannot be ascertained without undue refinement in accounting, must be included in this account at current prices new for the items. The cost of repairing the items must be charged to the appropriate expense account as indicated by previous use.\n\n(3) Scrap and non-usable materials included in this account must be carried at the estimated net amount realizable. The difference between the amounts realized for scrap and non-usable materials sold and the net amount at which the materials were carried in this account, as far as practicable, must be adjusted to the accounts credited when the materials were charged to this account.\n\n(b) Materials and supplies issued must be credited in this account and charged to the appropriate construction, operating expense, or other account on the basis of a unit price determined by the use of cumulative average, first-in-first-out, or any other method of inventory accounting that conforms with accepted accounting standards consistently applied.\n\n(c) This account must include the following items:\n\n(1) Invoice price of materials less cash or other discounts.\n\n(2) Freight, switching or other transportation charges when practicable to include as part of the cost of particular materials to which they relate.\n\n(3) Customs duties and excise taxes.\n\n(4) Costs of inspection and special tests prior to acceptance.\n\n(5) Insurance and other directly assignable charges.\n\n(d) Where expenses applicable to materials purchased cannot be directly assigned to particular purchases, they may be charged to a stores expense clearing account (account 163, Stores expense undistributed (§367.1630)), and distributed from there to the appropriate account.\n\n(e) When materials and supplies are purchased for immediate use, they need not be carried through this account, but may be charged directly to the appropriate service company property or expense account."},{"name":"derivative_instrument_assets","title":"Derivative Instrument Assets","type":"number","format":"default","description":"This account must include the amounts paid for derivative instruments, and the change in the fair value of all derivative instrument assets not designated as cash flow or fair value hedges. Account 421, Miscellaneous income or loss (§367.4210), must be credited or debited, as appropriate, with the corresponding amount of the change in the fair value of the derivative instrument."},{"name":"appropriated_retained_earnings","title":"Appropriated Retained Earnings","type":"number","format":"default","description":"This account must include the amount of retained earnings that has been appropriated or set aside for special purposes. Separate subaccounts must be maintained under titles that will designate the purpose for which each appropriation was made."},{"name":"obligations_under_capital_leases_current","title":"Obligations under Capital Leases, Current","type":"number","format":"default","description":"This account must include the portion, due within one year, of the obligations recorded for the amounts applicable to leased property recorded as assets in account 101.1, Property under capital leases (§367.1011)."},{"name":"deferred_debits","title":"Deferred Debits","type":"number","format":"default","description":"Total amount as of the report date of deferred costs and assets."},{"name":"clearing_accounts","title":"Clearing Accounts (Major Only)","type":"number","format":"default","description":"This account must include undistributed balances in clearing accounts at the date of the balance sheet. Balances in clearing accounts must be substantially cleared not later than the end of the calendar year unless the items held relate to a future period."},{"name":"unamortized_gain_on_reacquired_debt","title":"Unamortized Gain on Reacquired Debt","type":"number","format":"default","description":"This account shall include the amounts of discount realized upon reacquisition or redemption of long-term debt. The amounts in this account shall be amortized in accordance with General Instruction 17."},{"name":"investments","title":"Investments","type":"number","format":"default","description":"Total amount as of the report date of investments."},{"name":"rents_receivable","title":"Rents Receivable (Major Only)","type":"number","format":"default","description":"(a) This account must include rents receivable or accrued on property rented or leased by the service company to others.\n(b) Rents receivable from associate companies must be included in account 146, Accounts receivable from associate companies (§367.1460)."},{"name":"unamortized_loss_on_reacquired_debt","title":"Unamortized Loss on Reacquired Debt","type":"number","format":"default","description":"This account must include the losses on long-term debt reacquired or redeemed. The amounts in this account must be amortized in accordance with General Instruction §367.16."},{"name":"preliminary_survey_and_investigation_charges","title":"Preliminary Survey and Investigation Charges (Major Only)","type":"number","format":"default","description":"(a) This account must be charged with all expenditures for preliminary surveys, plans, investigations, and other similar items, made for the purpose of determining the feasibility of service company projects under contemplation. If construction results, this account must be credited and the appropriate service company property account charged. If the work is abandoned, the charge must be made to account 426.5, Other deductions (§367.4265), or to the appropriate operating expense account.\n(b) The records supporting the entries to this account must be kept so that the service company can furnish complete information as to the nature and the purpose of the survey, plans, or investigations and the nature and amounts of the several charges.\n(c) The amount of preliminary survey and investigation charges transferred to service company property must not exceed the expenditures that may reasonably be determined to contribute directly and immediately and without duplication to service company property."},{"name":"miscellaneous_current_and_accrued_liabilities","title":"Miscellaneous Current and Accrued Liabilities","type":"number","format":"default","description":"This account must include the amount of all other current and accrued liabilities not provided for elsewhere, appropriately designated and supported so as to show the nature of each liability."},{"name":"miscellaneous_paid_in_capital","title":"Miscellaneous Paid-In Capital","type":"number","format":"default","description":"This account must include the balance of all other credits for paid-in capital that is not properly included in proprietary capital accounts. This account may include all commissions and expenses incurred in connection with the issuance of capital stock."},{"name":"accumulated_provision_for_uncollectible_accounts_credit","title":"Accumulated Provision for Uncollectible Accounts, Credit","type":"number","format":"default","description":"(a) This account must be credited with amounts provided for losses on accounts receivable that may become uncollectible, and also with collections on related previously charged accounts. Concurrent charges must be made to account 904, Uncollectible accounts (§367.9040), for amounts applicable to service company operations, and to corresponding accounts for other operations. Records must be maintained so as to show the write-offs of account receivable for each service company department.\n(b) This account must be subdivided to show the provision applicable to the following classes of accounts receivable:\n(1) Service company customers.\n(2) Merchandising, jobbing and contract work.\n(3) Officers and employees.\n(4) Others.\n(c) Accretions to this account must not be made in excess of a reasonable provision against losses of the related character.\n(d) If provisions for uncollectible notes receivable or for uncollectible receivables from associate companies are necessary, separate related subaccounts must be established under the account in which the receivable is carried."},{"name":"customer_accounts_receivable","title":"Customer Accounts Receivable","type":"number","format":"default","description":"(a) This account must include amounts due from customers for service, and for merchandising, jobbing and contract work. This account must not include amounts due from associate companies.\n(b) This account must be maintained so as to permit ready segregation of the amounts due for merchandising, jobbing and contract work."},{"name":"advances_from_associate_companies","title":"Advances from Associate Companies","type":"number","format":"default","description":"(a) This account must include the face value of notes payable to associate companies and the amount of open book accounts representing advances from associate companies. It does not include notes and open accounts representing indebtedness subject to current settlement that are includible in account 233, Notes payable to associate companies (§367.2330), or account 234, Accounts payable to associate companies (§367.2340).\n\n(b) The records supporting the entries to this account must be kept so that the service company can furnish complete information concerning each note and open account."},{"name":"other_accounts_receivable","title":"Other Accounts Receivable","type":"number","format":"default","description":"(a) This account must include amounts due the service company upon open accounts, other than amounts due from associate companies and from customers for services and merchandising, jobbing and contract work.\n(b) This account must be maintained so as to show separately amounts due on subscriptions to capital stock and from officers and employees, but the account must not include amounts advanced to officers or others as working funds. (See account 135, Working funds (§367.1350).)"},{"name":"taxes_accrued","title":"Taxes Accrued","type":"number","format":"default","description":"(a) This account must be credited with the amount of taxes accrued during the accounting period, corresponding debits being made to the appropriate accounts for tax charges. The credits may be based upon estimates, but from time to time during the year as the facts become known, the amount of the periodic credits must be adjusted so as to include as nearly as can be determined in each year the related applicable taxes. Any amount representing a prepayment of taxes applicable to the period subsequent to the date of the balance sheet, must be shown under account 165, Prepayments (§367.1650).\n(b) If accruals for taxes are found to be insufficient or excessive, corrections must be made through current tax accruals.\n(c) Accruals for taxes must be based upon the net amounts payable after credit for any discounts, and must not include any amounts for interest on tax deficiencies or refunds. Interest received on refunds must be credited to account 419, Interest and dividend income (§367.4190), and interest paid on deficiencies must be charged to account 431, Other interest expense (§367.4310).\n(d) The records supporting the entries to this account must be kept so as to show for each class of taxes, the amount accrued, the basis for the accrual, the accounts to which charged, and the amount of tax paid."},{"name":"accumulated_provisionfor_amortizationof_service_company_property","title":"Accumulated Provision for Amortization of Service Company Property","type":"number","format":"default","description":"(a) This account must be credited with the following:\n\n(1) Amounts charged to account 404, Amortization of limited-term property (§367.4040), for the current amortization of limited-term service company property investments.\n\n(2) Amounts charged to account 405, Amortization of other property (§367.4050).\n\n(3) Amounts charged to account 425, Miscellaneous amortization (§367.4250), for the amortization of intangible or other property, that does not have a definite or terminable life and is not subject to charges for depreciation expense, with Commission approval.\n\n(b) The service company must maintain subaccounts of this account for the amortization applicable to service company property and property leased to others.\n\n(c) When any property to which this account applies is sold, relinquished, or otherwise retired from service, this account must be charged with the amount previously credited in respect to the property. The book cost of the retired property less the amount chargeable to this account and less the net proceeds realized at retirement must be included in account 421.1, Gain on disposition of property (§367.4211), or account 421.2, Loss on disposition of property (§367.4212), as appropriate.\n\n(d) For general ledger and balance sheet purposes, this account must be regarded and treated as a single composite provision for amortization. The subsidiary records must reflect the current credits and debits to this account in sufficient detail to show the following separately:\n\n(1) The amount of accrual for amortization,\n\n(2) The book cost of property retired,\n\n(3) Cost of removal,\n\n(4) Salvage, and\n\n(5) Other items, including recoveries from insurance.\n\n(e) The service company is restricted in its use of the accumulated provision for amortization to the purposes provided in paragraphs (a) through (d) of this section. It must not transfer any portion of this account to retained earnings or make any other use of the amortization without authorization by the Commission."},{"name":"proprietary_capital","title":"Proprietary Capital","type":"number","format":"default","description":"Total amount as of the report date of all proprietary capital items."},{"name":"other_investments","title":"Other Investments","type":"number","format":"default","description":"(a) This account must include the book cost of investments in securities issued or assumed by non-associate companies, investment advances to these companies, and any investments not accounted for elsewhere. This account must also include unrealized holding gains and losses on trading and available-for-sale types of security investments. Include also the offsetting entry to the recording of amortization of discount or premium on interest bearing investments. (See account 419, Interest and dividend income (§367.4190).)\n(b) The records must be maintained in a manner so as to show the amount of each investment and the investment advances to each person."},{"name":"current_and_accrued_liabilities","title":"Current and Accrued Liabilities","type":"number","format":"default","description":"Total amount as of the report date of current and accrued obligations."},{"name":"unamortized_premiumon_long_term_debt","title":"Unamortized Premium on Long-Term Debt","type":"number","format":"default","description":"(a) This account must include the excess of the cash value of consideration received over the face value upon the issuance or assumption of long-term debt securities.\n(b) Amounts recorded in this account must be amortized over the life of each respective issue under a plan that will distribute the amount equitably over the life of the security. The amortization must be on a monthly basis, with the related amounts credited to account 429, Amortization of premium on debt—Credit (§367.4290) (see General Instructions in §367.16)."},{"name":"other_special_funds","title":"Other Special Funds (Major Only)","type":"number","format":"default","description":"(a) This account must include the amount of cash and book cost of investments that have been segregated in special funds for insurance, employee pensions, savings, relief, hospital, and other purposes not provided for elsewhere. This account must also include unrealized holding gains and losses on trading and available-for-sale types of security investments. A separate account with appropriate title, must be kept for each fund.\n(b) Amounts deposited with a trustee under the terms of an irrevocable trust agreement for pensions or other employee benefits must not be included in this account."},{"name":"currentand_accrued_assets","title":"Current and Accrued Assets","type":"number","format":"default","description":"Total current and accrued assets."},{"name":"notes_payable","title":"Notes Payable","type":"number","format":"default","description":"This account must include the face value of all notes, drafts, acceptances, or other similar evidences of indebtedness, payable on demand or within a time not exceeding one year from date of issue, to other than associate companies."},{"name":"accrued_revenues","title":"Accrued Revenues","type":"number","format":"default","description":"At the option of the service company, the estimated amount accrued for service rendered, but not billed at the end of any accounting period, may be included in this account. In case accruals are made for unbilled revenues, they must be made likewise for unbilled expenses, such as for the purchase of energy."},{"name":"stores_expense_undistributed","title":"Stores Expense Undistributed (Major Only)","type":"number","format":"default","description":"(a) This account must include the cost of supervision, labor and expenses incurred in the operation of general storerooms, including purchasing, storage, handling and distribution of materials and supplies.\n(b) This account must be cleared by adding to the cost of materials and supplies issued a suitable loading charge that will distribute the expense equitably over stores issues. The balance in the account at the close of the calendar year must not exceed the amount of stores expenses reasonably attributable to the inventory of materials and supplies exclusive of fuel, as any amount applicable to fuel costs should be included in account 152, Fuel stock expenses undistributed (§367.1520).\n(c) This account must include the following labor items:\n(1) Inspecting and testing materials and supplies when not assignable to specific items.\n(2) Unloading from shipping facility and putting in storage.\n(3) Supervision of purchasing and stores department to extent assignable to materials handled through stores.\n(4) Getting materials from stock and in readiness to go out.\n(5) Inventorying stock received or stock on hand by stores employees but not including inventories by general department employees as part of internal or general audits.\n(6) Purchasing department activities in checking material needs, investigating sources of supply, analyzing prices, preparing and placing orders, and related activities to extent applicable to materials handled through stores. (Optional. Purchasing department expenses may be included in administrative and general expenses.)\n(7) Maintaining stores equipment.\n(8) Cleaning and tidying storerooms and stores offices.\n(9) Keeping stock records, including recording and posting of material receipts and issues and maintaining inventory record of stock.\n(10) Collecting and handling scrap materials in stores.\n(d) This account must include the following supplies and expenses items:\n(1) Adjustments of inventories of materials and supplies, but not including large differences that can readily be assigned to important classes of materials and equitably distributed among the accounts to which the classes of materials have been charged since the previous inventory.\n(2) Cash and other discounts not practically assignable to specific materials.\n(3) Freight, express, and similar items, when not assignable to specific items.\n(4) Heat, light and power for storerooms and store offices.\n(5) Brooms, brushes, sweeping compounds and other supplies used in cleaning and tidying storerooms and stores offices.\n(6) Injuries and damages.\n(7) Insurance on materials and supplies and on stores equipment.\n(8) Losses due to breakage, leakage, evaporation, fire or other causes, less credits for amounts received from insurance, transportation companies or others in compensation of the losses.\n(9) Postage, printing, stationery and office supplies.\n(10) Rent of storage space and facilities.\n(11) Communication service.\n(12) Excise and other similar taxes not assignable to specific materials.\n(13) Transportation expense on inward movement of stores and on transfer between storerooms, but not including charges on materials recovered from retirements that must be accounted for as part of cost of removal.\n(e) A physical inventory of each class of materials and supplies must be made at least every two years."},{"name":"interest_and_dividends_receivable","title":"Interest and Dividends Receivable (Major Only)","type":"number","format":"default","description":"(a) This account must include the amount of interest on bonds, mortgages, notes, commercial paper, loans, open accounts, deposits, and other similar items, the payment of which is reasonably assured, and the amount of dividends declared or guaranteed on stocks owned.\n(b) Interest that is not subject to current settlement must not be included in this account, but in the account in which is carried the principal on which the interest is accrued.\n(c) Interest and dividends receivable from associate companies must be included in account 146, Accounts receivable from associate companies (§367.1460)."},{"name":"asset_retirement_obligations","title":"Asset Retirement Obligations","type":"number","format":"default","description":"(a) This account must include the amount of liabilities for the recognition of asset retirement obligations related to service company property. This account must be credited for the amount of the liabilities for asset retirement obligations with amounts charged to the appropriate property account to record the related asset retirement costs.\n(b) The service company must charge the accretion expense to account 411.10, Accretion expense (§367.4118), and credit account 230, Asset retirement obligations (§367.2300).\n(c) This account must be debited with amounts paid to settle the asset retirement obligations recorded in this account.\n(d) The service company must clear from this account any gains or losses resulting from the settlement of asset retirement obligations in accordance with the instructions prescribed in the General Instructions in §367.22."},{"name":"research_development_or_demonstration_expenditures","title":"Research, Development, or Demonstration Expenditures","type":"number","format":"default","description":"(a) This account must be charged with the cost of all expenditures coming within the meaning of research, development and demonstration (RD&D) of this Uniform System of Accounts (See Definitions §367.1(a)(40)), except those expenditures properly chargeable to account 107, Construction work in progress (§367.1070).\n\n(b) Costs that are minor or of a general or recurring nature must be transferred from this account to the appropriate operating expense function or, if the costs are common to the overall operations or cannot be feasibly allocated to the various operating accounts, then the costs must be recorded in account 930.2, Miscellaneous general expenses (§367.9302).\n\n(c) In certain instances, a service company may incur large and significant research, development, and demonstration expenditures that are nonrecurring and that would distort the annual research, development, and demonstration charges for the period. In such a case, the portion of such amounts that causes the distortion may be amortized to the appropriate operating expense account over a period not to exceed five years, unless otherwise authorized by the Commission.\n\n(d) The entries in this account must be maintained so as to show separately each project along with complete detail of the nature and purpose of the research, development, and demonstration project together with the related costs."},{"name":"service_company_property_net","title":"Service Company Property, Net","type":"number","format":"default","description":"Net amount as of the report date of service company property."},{"name":"fuel_stock_expenses_undistributed","title":"Fuel Stock Expenses Undistributed (Major Only)","type":"number","format":"default","description":"The service company must utilize this account, where appropriate, to include the cost of service company labor and of office supplies used and operating expenses incurred with respect to the review, analysis and management of fuel supply contracts or agreements, the accumulation of fuel information and its interpretation, the logistics and handling of fuel, and other related support functions, as a service to the company engaged in the procurement and transportation of fuel. This account must be maintained to show the expenses attributable to each company through its cost allocation system. All expenses of a service company's fuel department or functions must be cleared through this account."},{"name":"miscellaneous_deferred_debits","title":"Miscellaneous Deferred Debits","type":"number","format":"default","description":"(a) This account must include all debits not provided for elsewhere, such as miscellaneous work in progress, and unusual or extraordinary expenses, not included in other accounts, that are in the process of amortization and items the proper final disposition of which is uncertain.\n(b) The records supporting the entries to this account must be kept so that the service company can furnish full information as to each deferred debit included in this account."},{"name":"other_regulatory_liabilities","title":"Other Regulatory Liabilities","type":"number","format":"default","description":"(a) This account must include the amounts of regulatory liabilities, not includible in other accounts, imposed on the service company by the ratemaking actions of regulatory agencies. (See Definitions §367.1(a)(38).)\n(b) The amounts included in this account are to be established by those credits which would have been included in net income, or accumulated other comprehensive income, determinations in the current period under the general requirements of the USofA but for it being probable that: Such items will be included in a different period(s) for purposes of developing the rates that the service company is authorized to charge for its services; or refunds to customers, not provided for in other accounts, will be required. When specific identification of the particular source of the regulatory liability cannot be made or when the liability arises from revenues collected pursuant to tariffs on file at a regulatory agency, account 407.3, Regulatory debits (§367.4073), must be debited. The amounts recorded in this account generally are to be credited to the same account that would have been credited if included in income when earned except: All regulatory liabilities established through the use of account 407.3 (§367.4073) must be credited to account 407.4, Regulatory credits (§367.4074); and in the case of refunds, a cash account or other appropriate account should be credited when the obligation is satisfied.\n(c) If it is later determined that the amounts recorded in this account will not be returned to customers through rates or refunds, such amounts must be credited to Account 421, Miscellaneous income or loss (§367.4210), or Account 434, Extraordinary income (§367.4340), as appropriate, in the year such determination is made.\n(d) The records supporting the entries to this account must be so kept that the service company can furnish full information as to the nature and amount of each regulatory liability included in this account, including justification for inclusion of such amounts in this account."},{"name":"unappropriated_retained_earnings","title":"Unappropriated Retained Earnings","type":"number","format":"default","description":"This account must include the balances, either debit or credit, of unappropriated retained earnings arising from earnings of the service company. This account must not include any amounts representing the undistributed earnings of subsidiary companies."},{"name":"other_long_term_debt","title":"Other Long-Term Debt","type":"number","format":"default","description":"(a) This account must include, until maturity, all long-term debt not otherwise provided for. This covers items such as receivers' certificates, real estate mortgages executed or assumed, assessments for public improvements, notes and unsecured certificates of indebtedness not owned by associate companies, receipts outstanding for long-term debt, and other obligations maturing more than one year from date of issue or assumption.\n(b) Separate accounts must be maintained for each class of obligation, and records must be maintained to show for each class all details as to date of obligation, date of maturity, interest dates and rates, security for the obligation, and other similar items."},{"name":"preferred_stock_issued","title":"Preferred Stock Issued","type":"number","format":"default","description":"This account must include the par or stated value of all preferred stock issued and outstanding."},{"name":"accumulated_deferred_income_taxes_other_property","title":"Accumulated Deferred Income Taxes, Other Property","type":"number","format":"default","description":"(a) This account must include the tax deferrals resulting from adoption of the principle of comprehensive inter-period income tax allocation described in the General Instructions in §367.17 that are related to all property other than accelerated amortization property.\n(b) This account must be credited and accounts 410.1, Provision for deferred income taxes, operating income (§367.4101), or 410.2, Provision for deferred income taxes, Other income and deductions (§367.4102), as appropriate, must be debited with tax effects related to property described in paragraph (a) of this section where taxable income is lower than pretax accounting income due to differences between the periods in which revenue and expense transactions affect taxable income and the periods in which they enter into the determination of pretax accounting income.\n(c) This account must be debited, and accounts 411.1, Provision for deferred income taxes—Credit, operating income (§367.4111), or 411.2, Provision for deferred income taxes—Credit, other income and deductions (§367.4112), as appropriate, must be credited with tax effects related to property described in paragraph (a) of this section where taxable income is higher than pretax accounting income due to differences between the periods in which revenue and expense transactions affect taxable income and the periods in which they enter into the determination of pretax accounting income.\n(d) The service company is restricted in its use of this account to the purposes described in paragraphs (a) through (c) of this section. It must not transfer the balance in this account or any related portion to retained earnings or make any other use of the balance except as provided in paragraph (a) through (c) of this section without prior approval of the Commission. Upon the disposition by sale, exchange, transfer, abandonment or premature retirement of property on which there is a related balance, this account must be charged with an amount equal to the related income tax expense, if any, arising from the disposition and accounts 411.1, Income taxes deferred in prior years—Credit, operating income (§367.4111), or 411.2, Income taxes deferred in prior years—Credit, other income and deductions (§367.4112), must be credited. When property is disposed of by transfer to a wholly-owned subsidiary, the related balance in this account also must be transferred. When the disposition relates to retirement of an item or items under a group method of depreciation where there is no tax effect in the year of retirement, no entries are required in this account if it can be determined that the related balance must be retained to offset future group item tax deficiencies."},{"name":"tax_collections_payable","title":"Tax Collections Payable (Major Only)","type":"number","format":"default","description":"(a) This account must include the amount of taxes collected by the service company through payroll deductions or otherwise pending transmittal of the taxes to the proper taxing authority.\n(b) Do not include liability for taxes assessed directly against the service company that is accounted for as part of the service company's own tax expense."},{"name":"accounts_receivable_from_associate_companies","title":"Accounts Receivable from Associate Companies","type":"number","format":"default","description":"(a) This account must include notes and drafts upon which associate companies are liable, and that mature and are expected to be paid in full not later than one year from the date of issue, together with any related interest thereon, and debit balances subject to current settlement in open accounts with associate companies. Items that do not bear a specified due date but that have been carried for more than twelve months and items that are not paid within twelve months from due date must be transferred to account 123, Investment in associate companies (§367.1230).\n\n(b) On the balance sheet, accounts receivable from an associate company may be set off against accounts payable to the same company.\n\n(c) The face amount of notes receivable discounted, sold or transferred without releasing the service company from liability as the related endorser, must be credited to a separate subaccount of this account and appropriate disclosure must be made in financial statements of any contingent liability arising from the transactions."},{"name":"accumulated_provisionfor_depreciationof_service_company_property","title":"Accumulated Provision for Depreciation of Service Company Property","type":"number","format":"default","description":"(a) This account must be credited with the following:\n\n(1) Amounts charged to account 403, Depreciation expense (§367.4030), or to clearing accounts for current depreciation expense for service company property.\n\n(2) Amounts charged to account 416, Costs and expenses of merchandising, jobbing, and contract work (§367.4160), or to clearing accounts for current depreciation expense.\n\n(3) Amounts of depreciation applicable to properties acquired. (See Service Company Property Instruction in §367.53.)\n\n(4) Amounts of depreciation applicable to service company property donated to the service company.\n\n(b) The service company must maintain separate subaccounts for depreciation applicable to service company property.\n\n(c) At the time of retirement of depreciable service company property, this account must be charged with the book cost of the property retired and the cost of removal, and must be credited with the salvage value and any other amounts recovered, such as insurance.\n\n(d) The subsidiary records for this account must reflect the current credits and debits to this account in sufficient detail to show the following separately:\n\n(1) The amount of accrual for depreciation,\n\n(2) The book cost of property retired,\n\n(3) Cost of removal,\n\n(4) Salvage, and\n\n(5) Other items, including recoveries from insurance.\n\n(e) The service company is restricted in its use of the accumulated provision for depreciation to the purposes identified in paragraphs (a) through (d) of this section. It must not transfer any portion of this account to retained earnings or make any other use of the depreciation without authorization by the Commission."},{"name":"common_stock_issued","title":"Common Stock Issued","type":"number","format":"default","description":"This account must include the par or stated value of all common capital stock issued and outstanding."},{"name":"other_regulatory_assets","title":"Other Regulatory Assets","type":"number","format":"default","description":"(a) This account must include the amounts of regulatory-created assets, not includible in other accounts, resulting from the ratemaking actions of regulatory agencies. (See Definitions §367.1(a)(38).)\n(b) The amounts included in this account are to be established by those charges which would have been included in net income, or accumulated other comprehensive income, determinations in the current period under the general requirements of the Uniform System of Accounts but for it being probable that such items will be included in a different period(s) for purposes of developing rates that the utility is authorized to charge for its utility services. When specific identification of the particular source of a regulatory asset cannot be made, such as in plant phase-ins, rate moderation plans, or rate levelization plans, account 407.4, Regulatory credits (§367.4074), must be credited. The amounts recorded in this account are generally to be charged, concurrently with the recovery of the amounts in rates, to the same account that would have been charged if included in income when incurred, except all regulatory assets established through the use of account 407.4 (§367.4074) must be charged to account 407.3, Regulatory debits (§367.4073), concurrent with the recovery in rates.\n(c) If rate recovery of all or part of an amount included in this account is disallowed, the disallowed amount must be charged to Account 426.5, Other deductions (§367.4265), or Account 435, Extraordinary deductions (§367.4350), in the year of the disallowance.\n(d) The records supporting the entries to this account must be kept so that the service company can furnish full information as to the nature and amount of each regulatory asset included in this account, including justification for inclusion of such amounts in this account."},{"name":"property_under_capital_leases","title":"Property under Capital Leases","type":"number","format":"default","description":"(a) This account must include the amount recorded under capital leases for property leased from others and used by the service company in its operations.\n(b) The property included in this account must be classified separately according to detailed accounts 301 (§367.3010), 303 (§367.3030) and 389 to 399.1 (§§367.3890 to 367.3991) prescribed for service company property.\n(c) Records must be maintained with respect to each capital lease reflecting:\n(1) Name of lessor,\n(2) Basic details of lease,\n(3) Terminal date,\n(4) Original cost or fair market value of property leased,\n(5) Future minimum lease payments,\n(6) Executory costs,\n(7) Present value of minimum lease payments,\n(8) The amount representing interest and the interest rate used, and\n(9) Expenses paid."},{"name":"liabilities_and_proprietary_capital","title":"Liabilities and Proprietary Capital","type":"number","format":"default","description":"Total amount as of the report date of liabilities and proprietary capital."},{"name":"accumulated_provision_for_injuries_and_damages","title":"Accumulated Provision for Injuries and Damages","type":"number","format":"default","description":"(a) This account must be credited with amounts charged to account 925, Injuries and damages (§367.9250), or other appropriate accounts, to meet the probable liability, not covered by insurance, for deaths or injuries to employees and others and for damages to property neither owned nor held under lease by the service company.\n(b) When liability for any injury or damage is admitted by the service company, either voluntarily or because of the decision of a court or other lawful authority, such as workmen's compensation board, the admitted liability must be charged to this account and credited to the appropriate current liability account. Details of these charges must be maintained according to the year the casualty occurred which gave rise to the loss.\n(c) Recoveries or reimbursements for losses charged to this account must be credited to this account; the cost of repairs to property of others if provided for in this account must be charged to this account."},{"name":"unamortized_debt_expense","title":"Unamortized Debt Expense","type":"number","format":"default","description":"This account must include expenses related to the issuance or assumption of debt securities. Amounts recorded in this account must be amortized over the life of each respective issue under a plan that will distribute the amount equitably over the life of the security. The amortization must be on a monthly basis, and the related amounts must be charged to account 428, Amortization of debt discount and expense (§367.4280). Any unamortized amounts outstanding at the time that the related debt is prematurely reacquired must be accounted for as indicated in General Instructions in §367.16."},{"name":"notes_payable_to_associate_companies","title":"Notes Payable to Associate Companies","type":"number","format":"default","description":"(a) This account must include amounts owing to associate companies on notes, drafts, acceptances, or other similar evidences of indebtedness, and open accounts payable on demand or not more than one year from date of issue or creation.\n\n(b) Exclude from this account notes and accounts that are includible in account 223, Advances from associate companies (§367.2230)."},{"name":"deferred_credits","title":"Deferred Credits","type":"number","format":"default","description":"Total amount as of the report date of unearned revenue or income which is expected to be earned in future periods."},{"name":"assets_and_other_debits","title":"Assets and Other Debits","type":"number","format":"default","description":"Total amount as of the report date of assets and other debits."},{"name":"service_company_property_gross","title":"Service Company Property","type":"number","format":"default","description":"(a) This account must include the cost of service company property, included in accounts 301 (§367.3010), 303 (§367.3030) and 389 to 399.1 (§§376.3890 to 367.3991), owned and used by the service company in its operations, and having an expectation of life in service of more than one year from date of installation.\n\n(b) The cost of additions to, and betterments of, property leased from others, that are includible in this account, must be recorded in subaccounts separate and distinct from those relating to owned property. (See Service Company Property Instruction in §367.54.)"},{"name":"completed_construction_not_classified","title":"Completed Construction Not Classified","type":"number","format":"default","description":"At the end of the year or such other date as a balance sheet may be required by the Commission, this account must include the total of the balances of construction projects for service company property which has been completed and placed in service but have not been classified for transfer to the detailed service company property accounts."},{"name":"accumulated_deferred_income_taxes","title":"Accumulated Deferred Income Taxes","type":"number","format":"default","description":"(a) This account must be debited and account 411.1, Provision for deferred income taxes—Credit, operating income (§367.4111), or account 411.2, Provision for deferred income taxes—Credit, other income and deductions (§367.4112), as appropriate, must be credited with an amount equal to that by which income taxes payable for the year are higher because of the inclusion of certain items in income for tax purposes, which items for general accounting purposes will not be fully reflected in the service company's determination of annual net income until subsequent years.\n(b) This account must be credited and account 410.1, Provision for deferred income taxes, operating income (§367.4101), or account 410.2, Provision for deferred income taxes, other income and deductions (§367.4102), as appropriate, must be debited with an amount equal to that by which income taxes payable for the year are lower because of prior payment of taxes as provided by paragraph (a) of this section, because of difference in timing for tax purposes of particular items of income or income deductions from that recognized by the utility for general accounting purposes. The credit to this account and debit to account 410.1 (§367.4101), or 410.2 (§367.4102) must, in general, represent the effect on taxes payable in the current year of the smaller amount of book income recognized for tax purposes as compared to the amount recognized in the service company's current accounts with respect to the item or class of items for which deferred tax accounting by the service company was authorized by the Commission.\n(c) The service company is restricted in its use of this account to the purpose provided in paragraphs (a) and (b) of this section. The service company must not make use of the balance in this account or any related portion except as provided in the text of this account, without prior approval of the Commission. Any remaining deferred tax account balance with respect to an amount for any prior year's tax deferral, the amortization of which or other recognition in the service company's income accounts has been completed, or other disposition made, must be debited to account 410.1, Provision for deferred income taxes, operating income (§367.4101), or account 410.2, Provision for deferred income taxes, other income and deductions (§367.4102), as appropriate, or otherwise disposed of as the Commission may authorize or direct. (See General Instructions in §367.17.)"},{"name":"temporary_facilities","title":"Temporary Facilities (Major Only)","type":"number","format":"default","description":"This account must include amounts shown by project for property installed for temporary use for a period of less than one year. Each project must be charged with the cost of temporary facilities and credited with payments received from customers and net salvage realized on removal of the temporary facilities. Any net credit or debit resulting must be cleared to the construction or service project to which the facilities relate."},{"name":"working_funds","title":"Working Funds (Major Only)","type":"number","format":"default","description":"This account must include cash advanced to officers, agents, employees, and others as petty cash or working funds."},{"name":"accumulated_provision_for_pensionsand_benefits","title":"Accumulated Provision for Pensions and Benefits","type":"number","format":"default","description":"(a) This account must include provisions made by the service company and amounts contributed by employees for pensions, accident and death benefits, savings, relief, hospital and other provident purposes, where the funds are included in the assets of the service company either in general or in segregated fund accounts.\n(b) Amounts paid by the service company for the purposes for which this liability is established must be charged to this account.\n(c) A separate account must be kept for each kind of provision included in this account.\n(d) If employee pension or benefit plan funds are not included among the assets of the service company but are held by outside trustees, payments into such funds, or accruals therefore, must be included in this account."},{"name":"construction_work_in_progress","title":"Construction Work in Progress","type":"number","format":"default","description":"(a) This account must include the total of the balances of construction projects for service company property in process of construction.\n\n(b) Construction projects must be cleared from this account as soon as practicable after completion of the job. Further, if a project is designed to consist of two or more units that may be placed in service at different dates, any expenditures that are common to and that will be used in the operation of the project as a whole must be included in service company property upon the completion and the readiness for service of the first unit. Any expenditures that are identified exclusively with units of property not yet in service must be included in this account.\n\n(c) Expenditures on research, development, and demonstration projects for construction of facilities are to be included in a separate subaccount in this account. Records must be maintained to show separately each project along with complete detail of the nature and purpose of the research, development, and demonstration project together with the related costs."},{"name":"property","title":"Property","type":"number","format":"default","description":"Total amount as of the report date of property."},{"name":"derivative_instrument_liabilities","title":"Derivative Instrument Liabilities","type":"number","format":"default","description":"This account must include the change in the fair value of all derivative instrument liabilities not designated as cash flow or fair value hedges. Account 426.5, Other deductions (§367.4265), must be debited or credited as appropriate with the corresponding amount of the change in the fair value of the derivative instrument."},{"name":"other_special_deposits","title":"Other Special Deposits (Major Only)","type":"number","format":"default","description":"(a) This account must include deposits with fiscal agents or others for special purposes other than the payment of interest and dividends. The special deposits may include, among other things, cash deposited with federal, state, or municipal authorities as a guaranty for the fulfillment of obligations; cash deposited with trustees to be held until mortgaged property sold, destroyed, or otherwise disposed of is replaced; cash realized from the sale of the accounting service company's securities and deposited with trustees to be held until invested in property of the service company. Entries to this account must specify the purpose for which the deposit is made.\n(b) Assets available for general corporate purposes must not be included in this account. Further, deposits for more than one year, that are not offset by current liabilities, must be charged to account 128, Other special funds (§367.1280)."},{"name":"obligations_under_capital_lease_noncurrent","title":"Obligations under Capital Lease, Noncurrent","type":"number","format":"default","description":"This account must include the portion not due within one year, of the obligations recorded for the amounts applicable to leased property recorded as assets in account 101.1, Property under capital leases (§367.1011)."},{"name":"prepayments","title":"Prepayments","type":"number","format":"default","description":"This account must include amounts representing prepayments of insurance, rents, taxes, interest and miscellaneous items, and must be kept or supported in a manner so as to disclose the amount of each class of prepayment."},{"name":"notes_receivable","title":"Notes Receivable","type":"number","format":"default","description":"(a) This account must include the book cost, not includible elsewhere, of all collectible obligations in the form of notes receivable and similar evidences (except interest coupons) of money due on demand or within one year from the date of issue, except, however, notes receivable from associate companies. (See account 136, Temporary cash investments (§367.1360), and account 145, Notes receivable from associate companies (§367.1450).)\n(b) The face amount of notes receivable discounted, sold, or transferred without releasing the service company from liability as a related endorser, must be credited to a separate subaccount of this account and appropriate disclosure must be made in financial statements of any contingent liability arising from the transactions."},{"name":"accumulated_deferred_investment_tax_credits","title":"Accumulated Deferred Investment Tax Credits","type":"number","format":"default","description":"This account must be credited with all investment tax credits deferred by companies that have elected to follow deferral accounting, partial or full, rather than recognizing in the income statement the total benefits of the tax credit as realized. After this election, a company may not transfer amounts from this account, except as authorized in this account and in accounts 411.4, Investment tax credit adjustments, service company property (§367.4114) or 411.5, Investment tax credit adjustments, other income and deductions (§367.4115), or with approval of the Commission."},{"name":"miscellaneous_current_and_accrued_assets","title":"Miscellaneous Current and Accrued Assets","type":"number","format":"default","description":"This account must include the book cost of all other current and accrued assets, appropriately designated and supported so as to show the nature of each asset included in the account."},{"name":"accumulated_other_comprehensive_income","title":"Accumulated Other Comprehensive Income","type":"number","format":"default","description":"(a) This account must include revenues, expenses, gains, and losses that are properly includable in other comprehensive income during the period. Examples of other comprehensive income include, but are not limited to, minimum pension liability adjustments, and unrealized gains and losses on certain investments in debt and equity securities. Records supporting the entries to this account must be maintained so that the service company can furnish the amount of other comprehensive income for each item included in this account.\n(b) This account also must be debited or credited, as appropriate, with amounts of accumulated other comprehensive income that have been included in the determination of net income during the period and in accumulated other comprehensive income in prior periods. Separate records for each category of items must be maintained to identify the amount of the reclassification adjustments from accumulated other comprehensive income to earnings made during the period."},{"name":"derivative_instrument_liabilities_hedges","title":"Derivative Instrument Liabilities-Hedges","type":"number","format":"default","description":"(a) This account must include the change in the fair value of derivative instrument liabilities designated by the service company as cash flow or fair value hedges.\n(b) A service company must record the change in the fair value of a derivative instrument liability related to a cash flow hedge in this account, with a concurrent charge to account 219, Accumulated other comprehensive income (§367.2190), with the effective portion of the derivative's gain or loss. The ineffective portion of the cash flow hedge must be charged to the same income or expense account that will be used when the hedged item enters into the determination of net income.\n(c) A service company must record the change in the fair value of a derivative instrument liability related to a fair value hedge in this account, with a concurrent charge to a subaccount of the asset or liability that carries the item being hedged. The ineffective portion of the fair value hedge must be charged to the same income or expense account that will be used when the hedged item enters into the determination of net income."},{"name":"long_term_debt","title":"Long Term Debt","type":"number","format":"default","description":"Total amount as of the report date of all long term debt."},{"name":"temporary_cash_investments","title":"Temporary Cash Investments","type":"number","format":"default","description":"(a) This account must include the book cost of investments, such as demand and time loans, bankers' acceptances, United States Treasury certificates, marketable securities, and other similar investments, acquired for the purpose of temporarily investing cash.\n(b) This account must be maintained so as to show separately temporary cash investments in securities of associate companies and of others. Records must be kept of any pledged investments."},{"name":"other_deferred_credits","title":"Other Deferred Credits","type":"number","format":"default","description":"This account must include advance billings and receipts and other deferred credit items, not provided for elsewhere, including amounts which cannot be entirely cleared or disposed of until additional information has been received."},{"name":"cash","title":"Cash","type":"number","format":"default","description":"This account must include the amount of current cash funds except working funds."},{"name":"investment_in_associate_companies","title":"Investment in Associate Companies","type":"number","format":"default","description":"(a) This account must include the book cost of investments in securities issued or assumed by associate companies and investment advances to the companies, including related accrued interest when the interest is not subject to current settlement, provided that the investment does not relate to a subsidiary company. (If the investment relates to a subsidiary company, it must be included in account 123.1, Investment in subsidiary companies (§367.1231).) Include in this account the offsetting entry to the recording of amortization of discount or premium on interest bearing investments. (See account 419, Interest and dividend income (§367.4190).)\n\n(b) This account must be maintained in a manner so as to show the investment in securities of, and advances to, each associate company together with full particulars regarding any of the investments that are pledged.\n\n(c) Securities and advances of associate companies owned and pledged must be included in this account, but the securities, if held in special deposits or in special funds, must be included in the appropriate deposit or fund account. A complete record of securities pledged must be maintained.\n\n(d) Securities of associate companies held as temporary cash investments are includible in account 136, Temporary cash investments (§367.1360).\n\n(e) Balances in open accounts with associate companies that are subject to current settlement are includible in account 146, Accounts receivable from associate companies (§367.1460).\n\n(f) The service company must write down the cost of any security in recognition of a decline in the related value. Securities must be written off or written down to a nominal value if there is no reasonable prospect of substantial value. Fluctuations in market value must not be recorded but a permanent impairment in the value of securities must be recognized in the accounts. When securities are written off or written down, the amount of the adjustment must be charged to account 426.5, Other deductions (§367.4265), or to an appropriate account for accumulated provisions for loss in value established as a separate subdivision of this account."},{"name":"unamortized_discounton_long_term_debt_debit","title":"Unamortized Discount on Long-Term Debt, Debit","type":"number","format":"default","description":"(a) This account must include the excess of the face value of long-term debt securities over the related cash value of consideration received, related to the issue or assumption of all types and classes of debt.\n(b) Amounts recorded in this account must be amortized over the life of the respective issues under a plan that will distribute the amount equitably over the life of the securities. The amortization must be on a monthly basis, with the related amounts charged to account 428, Amortization of debt discount and expense (§367.4280). (see General Instructions in §367.16.)"},{"name":"notes_receivable_from_associated_companies","title":"Notes Receivable from Associated Companies","type":"number","format":"default","description":"(a) This account must include notes and drafts upon which associate companies are liable, and that mature and are expected to be paid in full not later than one year from the date of issue, together with any related interest, and debit balances subject to current settlement in open accounts with associate companies. Items that do not bear a specified due date but that have been carried for more than twelve months and items that are not paid within twelve months from due date must be transferred to account 123, Investment in associate companies (§367.1230).\n(b) On the balance sheet, accounts receivable from an associate company may be set off against accounts payable to the same company.\n(c) The face amount of notes receivable discounted, sold or transferred without releasing the service company from liability as endorser thereon, must be credited to a separate subaccount of this account and appropriate disclosure must be made in financial statements of any contingent liability arising from such transactions."},{"name":"derivative_instrument_assets_hedges","title":"Derivative Instrument Assets-Hedges","type":"number","format":"default","description":"(a) This account must include the amounts paid for derivative instruments, and the change in the fair value of derivative instrument assets designated by the service company as cash flow or fair value hedges.\n(b) When a service company designates a derivative instrument asset as a cash flow hedge it will record the change in the fair value of the derivative instrument in this account with a concurrent charge to account 219, Accumulated other comprehensive income (§367.2190), with the effective portion of the gain or loss. The ineffective portion of the cash flow hedge must be charged to the same income or expense account that will be used when the hedged item enters into the determination of net income.\n(c) When a service company designates a derivative instrument as a fair value hedge it must record the change in the fair value of the derivative instrument in this account with a concurrent charge to a subaccount of the asset or liability that carries the item being hedged. The ineffective portion of the fair value hedge must be charged to the same income or expense account that will be used when the hedged item enters into the determination of net income."},{"name":"other_noncurrent_liabilities","title":"Other Noncurrent Liabilities","type":"number","format":"default","description":"Total amount as of the report date of other non current liabilities."},{"name":"interest_accrued","title":"Interest Accrued","type":"number","format":"default","description":"This account must include the amount of interest accrued but not matured on all liabilities of the service company not including, however, interest that is added to the principal of the debt on which it is incurred. Supporting records must be maintained so as to show the amount of interest accrued on each obligation."},{"name":"accounts_payable","title":"Accounts Payable","type":"number","format":"default","description":"This account must include all amounts payable by the service company within one year that are not provided for in other accounts."},{"name":"accounts_payable_to_associate_companies","title":"Accounts Payable to Associate Companies","type":"number","format":"default","description":"This account must include all amounts payable to associate companies by the service company within one year, which are not provided for in other accounts."},{"name":"accumulated_deferred_income_taxes_other","title":"Accumulated Deferred Income Taxes, Other","type":"number","format":"default","description":"(a) This account must include all credit tax deferrals resulting from the adoption of the principles of comprehensive inter-period income tax allocation described in the General Instructions in §367.17 other than those deferrals that are includible in account 282, Accumulated deferred income taxes—Other property (§367.2820).\n(b) This account must be credited, and accounts 410.1 Provision for deferred income taxes, operating income (§367.4101), or 410.2 Provision for deferred income taxes, other income and deductions (§367.4102), as appropriate, must be debited with tax effects related to items described in paragraph (a) of this section where taxable income is lower than pretax accounting income due to differences between the periods in which revenue and expense transactions affect taxable income and the periods in which they enter into the determination of pretax accounting income.\n(c) This account must be debited, and accounts 411.1, Provision for deferred income taxes-Credit, operating income (§367.4111), or 411.2, Provision for deferred income taxes-Credit, other income and deductions (§367.4112), as appropriate, must be credited with tax effects related to items described in paragraph (a) of this account where taxable income is higher than pretax accounting income due to differences between the periods in which revenue and expense transactions affect taxable income and the periods in which they enter into the determination of pretax accounting income.\n(d) Records with respect to entries to this account, as described in paragraphs (a) through (c) of this section, and the account balance, must be maintained so as to show the factors of calculation with respect to each annual amount of the item or class of items.\n(e) The service company is restricted in its use of this account to the purposes described in paragraphs (a) through (c) of this section. It must not transfer the balance in the account or any portion of the account to retained earnings or to any other account or make any use of the account except as provided in the text of this account, without prior approval of the Commission. Upon the disposition by sale, exchange, transfer, abandonment or premature retirement of items on which there is a related balance herein, this account must be charged with an amount equal to the related income tax effect, if any, arising from the disposition and accounts 411.1, Provision for deferred income taxes-Credit, operating income (§367.4111), or 411.2, Provision for deferred income taxes—Credit, other income and deductions (§367.4112), as appropriate, must be credited.\n(f) When property is disposed of by transfer to a wholly-owned subsidiary, the related balance in this account also must be transferred. When the disposition relates to retirement of an item or items under a group method of depreciation where there is no tax effect in the year of retirement, no entries are required in this account if it can be determined that the related balance must be retained to offset future group item tax deficiencies."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"service_company_property_002_duration","dialect":{"table":"service_company_property_002_duration"},"title":"002 - Schedule - Service Company Property - duration","description":"ferc:ScheduleServiceCompanyPropertyAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"structures_and_improvements_additions","title":"Structures and Improvements, Additions","type":"number","format":"default","description":"The cost of acquisition of equipment related to account 390, Structures and Improvements."},{"name":"stores_equipment_retirements","title":"Stores Equipment, Retirements","type":"number","format":"default","description":"The cost of disposal of equipment related to account 393, Stores Equipment."},{"name":"other_tangible_property_retirements","title":"Other Tangible Property, Retirements","type":"number","format":"default","description":"The cost of disposal of equipment related to account 399, Other Tangible Property."},{"name":"miscellaneous_equipment_additions","title":"Miscellaneous Equipment, Additions","type":"number","format":"default","description":"The cost of acquisition of equipment related to account 398, Miscellaneous Equipment."},{"name":"land_and_land_rights_additions","title":"Land and Land Rights, Additions","type":"number","format":"default","description":"The cost of acquisition of equipment related to account 389, Land and Land Rights."},{"name":"leasehold_improvements_adjustments","title":"Leasehold Improvements, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 306, Leasehold Improvements."},{"name":"tools_shop_and_garage_equipment_adjustments","title":"Tools, Shop and Garage Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 394, Tools, Shop and Garage Equipment."},{"name":"leasehold_improvements_additions","title":"Leasehold Improvements, Additions","type":"number","format":"default","description":"The cost of acquisition of equipment related to account 306, Leasehold Improvements."},{"name":"other_tangible_property_additions","title":"Other Tangible Property, Additions","type":"number","format":"default","description":"The cost of acquisition of equipment related to account 399, Other Tangible Property."},{"name":"office_furniture_and_equipment_additions","title":"Office Furniture and Equipment, Additions","type":"number","format":"default","description":"The cost of acquisition of equipment related to account 391, Office Furniture and Equipment."},{"name":"miscellaneous_equipment_adjustments","title":"Miscellaneous Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 398, Miscellaneous Equipment."},{"name":"stores_equipment_adjustments","title":"Stores Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 393, Stores Equipment."},{"name":"asset_retirement_costs_for_service_company_property_retirements","title":"Asset Retirement Costs for Service Company Property, Retirements","type":"number","format":"default","description":"The cost of disposal of equipment related to account 399.1, Asset Retirement Costs For Service Company Property."},{"name":"communication_equipment_adjustments","title":"Communication Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 397, Communications Equipment."},{"name":"organization_additions","title":"Organization, Additions","type":"number","format":"default","description":"The cost of acquisition of equipment related to account 301, organization."},{"name":"transportation_equipment_additions","title":"Transportation Equipment, Additions","type":"number","format":"default","description":"The cost of acquisition of equipment related to account 392, Transportation Equipment."},{"name":"miscellaneous_intangible_plant_additions","title":"Miscellaneous Intangible Plant, Additions","type":"number","format":"default","description":"The cost of acquisition of equipment related to account 303, Miscellaneous Intangible Plant."},{"name":"service_company_property_additions","title":"Service Company Property, Additions","type":"number","format":"default","description":"The cost of acquisition of equipment related to Service Company Property."},{"name":"tools_shop_and_garage_equipment_retirements","title":"Tools, Shop and Garage Equipment, Retirements","type":"number","format":"default","description":"The cost of disposal of equipment related to account 394, Tools, Shop and Garage Equipment."},{"name":"power_operated_equipment_adjustments","title":"Power Operated Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 396, Power Operated Equipment."},{"name":"organization_retirements","title":"Organization, Retirements","type":"number","format":"default","description":"The cost of disposal of equipment related to account 301, organization."},{"name":"land_and_land_rights_retirements","title":"Land and Land Rights, Retirements","type":"number","format":"default","description":"The cost of disposal of equipment related to account 389, Land and Land Rights."},{"name":"construction_work_in_progress_adjustments","title":"Construction Work in Progress, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 107, Construction Work in Progress"},{"name":"laboratory_equipment_adjustments","title":"Laboratory Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 395, Laboratory Equipment."},{"name":"service_company_property_including_construction_work_in_progress_adjustments","title":"Service Company Property Including Construction Work in Progress, Adjustments","type":"number","format":"default","description":"The cost of adjustments to service company property including construction work in progress."},{"name":"communication_equipment_additions","title":"Communication Equipment, Additions","type":"number","format":"default","description":"The cost of acquisition of equipment related to account 397, Communications Equipment."},{"name":"organization_adjustments","title":"Organization, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 301, organization."},{"name":"structures_and_improvements_retirements","title":"Structures and Improvements, Retirements","type":"number","format":"default","description":"The cost of disposal of equipment related to account 390, Structures and Improvements."},{"name":"communication_equipment_retirements","title":"Communication Equipment, Retirements","type":"number","format":"default","description":"The cost of disposal of equipment related to account 397, Communications Equipment."},{"name":"other_tangible_property_adjustments","title":"Other Tangible Property, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 399, Other Tangible Property."},{"name":"laboratory_equipment_additions","title":"Laboratory Equipment, Additions","type":"number","format":"default","description":"The cost of acquisition of equipment related to account 395, Laboratory Equipment."},{"name":"land_and_land_rights_adjustments","title":"Land and Land Rights, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 389, Land and Land Rights."},{"name":"miscellaneous_equipment_retirements","title":"Miscellaneous Equipment, Retirements","type":"number","format":"default","description":"The cost of disposal of equipment related to account 398, Miscellaneous Equipment."},{"name":"transportation_equipment_adjustments","title":"Transportation Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 392, Transportation Equipment."},{"name":"service_company_property_retirements","title":"Service Company Property, Retirements","type":"number","format":"default","description":"The cost of disposal of equipment related to Service Company Property."},{"name":"tools_shop_and_garage_equipment_additions","title":"Tools, Shop and Garage Equipment, Additions","type":"number","format":"default","description":"The cost of acquisition of equipment related to account 394, Tools, Shop and Garage Equipment."},{"name":"asset_retirement_costs_for_service_company_property_adjustments","title":"Asset Retirement Costs for Service Company Property, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 399.1, Asset Retirement Costs For Service Company Property."},{"name":"miscellaneous_intangible_plant_retirements","title":"Miscellaneous Intangible Plant, Retirements","type":"number","format":"default","description":"The cost of disposal of equipment related to account 303 Miscellaneous Intangible Plant."},{"name":"asset_retirement_costs_for_service_company_property_additions","title":"Asset Retirement Costs for Service Company Property, Additions","type":"number","format":"default","description":"The cost of acquisition of equipment related to account 399.1, Asset Retirement Costs For Service Company Property."},{"name":"construction_work_in_progress_abstract","title":"Construction Work in Progress [Abstract]","type":"string","format":"default","description":"ferc:ConstructionWorkInProgressAbstract"},{"name":"transportation_equipment_retirements","title":"Transportation Equipment, Retirements","type":"number","format":"default","description":"The cost of disposal of equipment related to account 392, Transportation Equipment."},{"name":"office_furniture_and_equipment_retirements","title":"Office Furniture and Equipment, Retirements","type":"number","format":"default","description":"The cost of disposal of equipment related to account 391, Office Furniture and Equipment."},{"name":"office_furniture_and_equipment_adjustments","title":"Office Furniture and Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 391, Office Furniture and Equipment."},{"name":"laboratory_equipment_retirements","title":"Laboratory Equipment, Retirements","type":"number","format":"default","description":"The cost of disposal of equipment related to account 395, Laboratory Equipment."},{"name":"stores_equipment_additions","title":"Stores Equipment, Additions","type":"number","format":"default","description":"The cost of acquisition of equipment related to account 393, Stores Equipment."},{"name":"power_operated_equipment_retirements","title":"Power Operated Equipment, Retirements","type":"number","format":"default","description":"The cost of disposal of equipment related to account 396, Power Operated Equipment."},{"name":"structures_and_improvements_adjustments","title":"Structures and Improvements, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 390, Structures and Improvements."},{"name":"service_company_property_including_construction_work_in_progress_additions","title":"Service Company Property Including Construction Work in Progress, Additions","type":"number","format":"default","description":"The cost of acquisition of equipment related to service company property including construction work in progress."},{"name":"leasehold_improvements_retirements","title":"Leasehold Improvements, Retirements","type":"number","format":"default","description":"The cost of disposal of equipment related to account 306, Leasehold Improvements."},{"name":"power_operated_equipment_additions","title":"Power Operated Equipment, Additions","type":"number","format":"default","description":"The cost of acquisition of equipment related to account 396, Power Operated Equipment."},{"name":"service_company_property_adjustments","title":"Service Company Property, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Service Company Property."},{"name":"construction_work_in_progress_additions","title":"Construction Work in Progress, Additions","type":"number","format":"default","description":"The cost of acquisition of equipment related to account 107, Construction Work in Progress"},{"name":"miscellaneous_intangible_plant_adjustments","title":"Miscellaneous Intangible Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 303, Miscellaneous Intangible Plant."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"service_company_property_002_instant","dialect":{"table":"service_company_property_002_instant"},"title":"002 - Schedule - Service Company Property - instant","description":"ferc:ScheduleServiceCompanyPropertyAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"transportation_equipment","title":"Transportation Equipment","type":"number","format":"default","description":"(a) This account must include the cost of transportation vehicles used for service company purposes.\n(b) This account must include the following items:\n(1) Airplanes.\n(2) Automobiles.\n(3) Bicycles.\n(4) Electrical vehicles.\n(5) Motor trucks.\n(6) Motorcycles.\n(7) Repair cars or trucks.\n(8) Tractors and trailers.\n(9) Other transportation vehicles."},{"name":"tools_shop_and_garage_equipment","title":"Tools, Shop and Garage Equipment","type":"number","format":"default","description":"(a) This account must include the cost of tools, implements, and equipment used in construction, repair work, general shops and garages and not specifically provided for or includible in other accounts.\n(b) This account must include the following items:\n(1) Air compressors.\n(2) Anvils.\n(3) Automobile repair shop equipment.\n(4) Battery charging equipment.\n(5) Belts, shafts and countershafts.\n(6) Boilers.\n(7) Cable pulling equipment.\n(8) Concrete mixers.\n(9) Drill presses.\n(10) Derricks.\n(11) Electric equipment.\n(12) Engines.\n(13) Forges.\n(14) Furnaces.\n(15) Foundations and settings specially constructed for equipment in this account and not expected to outlast the equipment for which provided.\n(16) Gas producers.\n(17) Gasoline pumps, oil pumps and storage tanks.\n(18) Greasing tools and equipment.\n(19) Hoists.\n(20) Ladders.\n(21) Lathes.\n(22) Machine tools.\n(23) Motor-driven tools.\n(24) Motors.\n(25) Pipe threading and cutting tools.\n(26) Pneumatic tools.\n(27) Pumps.\n(28) Riveters.\n(29) Smithing equipment.\n(30) Tool racks.\n(31) Vises.\n(32) Welding apparatus.\n(33) Work benches."},{"name":"power_operated_equipment","title":"Power Operated Equipment","type":"number","format":"default","description":"(a) This account must include the cost of power operated equipment used in construction or repair work exclusive of equipment includible in other accounts. Include, also, the tools and accessories acquired for use with the equipment and the vehicle on which the equipment is mounted.\n(b) This account must include the following items:\n(1) Air compressors, including driving unit and vehicle.\n(2) Back filling machines.\n(3) Boring machines.\n(4) Bulldozers.\n(5) Cranes and hoists.\n(6) Diggers.\n(7) Engines.\n(8) Pile drivers.\n(9) Pipe cleaning machines.\n(10) Pipe coating or wrapping machines.\n(11) Tractors—Crawler type.\n(12) Trenchers.\n(13) Other power operated equipment.\n(c) It is intended that this account include only the large units that are generally self-propelled or mounted on movable equipment."},{"name":"structures_and_improvements","title":"Structures and Improvements","type":"number","format":"default","description":"This account must include the cost in place of structures and improvements used for service company purposes, the cost of which is not properly includible in other structures and improvements accounts (See Service Company Property Instructions in §367.56)."},{"name":"asset_retirement_costs_for_service_company_property","title":"Asset Retirement Costs for Service Company Property","type":"number","format":"default","description":"This account must include asset retirement costs on service company property."},{"name":"service_company_property_including_construction_work_in_progress","title":"Service Company Property Including Construction Work in Progress","type":"number","format":"default","description":"Total Service Company Property including Construction Work in Progress"},{"name":"laboratory_equipment","title":"Laboratory Equipment","type":"number","format":"default","description":"(a) This account must include the cost installed of laboratory equipment used for general laboratory purposes.\n(b) This account must include the following items:\n(1) Ammeters.\n(2) Balances and scales.\n(3) Barometers.\n(4) Calorimeters-bomb, flow, recording types, and other similar items.\n(5) Current batteries.\n(6) Electric furnaces.\n(7) Frequency changers.\n(8) Galvanometers.\n(9) Gas burning equipment.\n(10) Gauges.\n(11) Glassware, beakers, burettes, and other similar items.\n(12) Humidity testing apparatus.\n(13) Inductometers.\n(14) Laboratory hoods.\n(15) Laboratory standard millivolt meters.\n(16) Laboratory standard volt meters.\n(17) Laboratory tables and cabinets.\n(18) Meter-testing equipment.\n(19) Millivolt meters.\n(20) Motor generator sets.\n(21) Muffles.\n(22) Oil analysis apparatus.\n(23) Panels.\n(24) Phantom loads.\n(25) Piping.\n(26) Portable graphic ammeters, voltmeters, and wattmeters.\n(27) Portable loading devices.\n(28) Potential batteries.\n(29) Potentiometers.\n(30) Rotating standards.\n(31) Specific gravity apparatus.\n(32) Standard bottles for meter prover testing.\n(33) Standard cell, reactance, resistor, and shunt.\n(34) Stills.\n(35) Sulphur and ammonia apparatus.\n(36) Switchboards.\n(37) Synchronous timers.\n(38) Tar analysis apparatus.\n(39) Testing panels.\n(40) Testing resistors.\n(41) Thermometers—indicating and recording.\n(42) Transformers.\n(43) Voltmeters.\n(44) Other testing, laboratory, or research equipment not provided for elsewhere.\n(45) Other items of equipment for testing gas, fuel, flue gas, water, residuals, and other similar items."},{"name":"miscellaneous_intangible_plant","title":"Miscellaneous Intangible Plant","type":"number","format":"default","description":"(a) This account must include the cost of patent rights, licenses, privileges, and other intangible property necessary or valuable in the conduct of service company operations and not specifically chargeable to any other account.\n\n(b) When any item included in this account is retired or expires, the related book cost must be credited to this account and charged to account 426.5, Other deductions (§367.4265), or account 111, Accumulated provision for amortization of property (§367.1110).\n\n(c) This account must be maintained in a manner so that the service company can furnish full information with respect to the amounts included in this account."},{"name":"leasehold_improvements","title":"Leasehold Improvements","type":"number","format":"default","description":"This account must include all costs incurred by the service company in improvements of, remodeling of, or installation of additional facilities in rented offices or buildings to suit tenant's needs, placed in service prior to January 1, 2008."},{"name":"organization","title":"Organization","type":"number","format":"default","description":"(a) This account must include all fees paid to federal or state governments for the privilege of incorporation and expenditures incident to organizing the corporation, partnership, or other enterprise and putting it into readiness to do business.\n(b) This account must include the following items:\n(1) Cost of obtaining certificates authorizing the service company to engage in its business.\n(2) Fees and expenses for incorporation.\n(3) Fees and expenses for mergers or consolidations.\n(4) Office expenses incident to organizing the service company.\n(5) Stock and minute books and corporate seal.\n(c) This account must not include any discounts upon securities issued or assumed; nor may it include any costs incident to negotiating loans, selling bonds or other evidences of debt or expenses in connection with the authorization, issuance or sale of capital stock.\n(d) Exclude from this account and include in the appropriate expense account, the cost of preparing and filing papers in connection with the extension of the term of incorporation unless the first organization costs have been written off. When charges are made to this account for expenses incurred in mergers, consolidations, or reorganizations, amounts previously included in this account or in similar accounts in the books of the companies concerned must be excluded from this account."},{"name":"office_furniture_and_equipment","title":"Office Furniture and Equipment","type":"number","format":"default","description":"(a) This account must include the cost of office furniture and equipment owned by the service company and devoted to service company operations, and not permanently attached to buildings, except the cost of the furniture and equipment that the service company elects to assign to other property accounts on a functional basis.\n(b) This account must include the following items:\n(1) Bookcases and shelves.\n(2) Desks, chairs, and desk equipment.\n(3) Drafting-room equipment.\n(4) Filing, storage, and other cabinets.\n(5) Floor covering.\n(6) Library and library equipment.\n(7) Mechanical office equipment, such as accounting machines, typewriters, and other similar items.\n(8) Safes.\n(9) Tables."},{"name":"miscellaneous_equipment","title":"Miscellaneous Equipment","type":"number","format":"default","description":"(a) This account must include the cost of equipment, apparatus, and other similar items, used in the service company's operations that are not included in any other account of this system of accounts.\n(b) This account must include the following items:\n(1) Hospital and infirmary equipment.\n(2) Kitchen equipment.\n(3) Employees' recreation equipment.\n(4) Radios.\n(5) Restaurant equipment.\n(6) Soda fountains.\n(7) Operators' cottage furnishings.\n(8) Other miscellaneous equipment."},{"name":"other_tangible_property","title":"Other Tangible Property","type":"number","format":"default","description":"This account must include the cost of tangible service company property not provided for elsewhere."},{"name":"construction_work_in_progress","title":"Construction Work in Progress","type":"number","format":"default","description":"(a) This account must include the total of the balances of construction projects for service company property in process of construction.\n\n(b) Construction projects must be cleared from this account as soon as practicable after completion of the job. Further, if a project is designed to consist of two or more units that may be placed in service at different dates, any expenditures that are common to and that will be used in the operation of the project as a whole must be included in service company property upon the completion and the readiness for service of the first unit. Any expenditures that are identified exclusively with units of property not yet in service must be included in this account.\n\n(c) Expenditures on research, development, and demonstration projects for construction of facilities are to be included in a separate subaccount in this account. Records must be maintained to show separately each project along with complete detail of the nature and purpose of the research, development, and demonstration project together with the related costs."},{"name":"stores_equipment","title":"Stores Equipment","type":"number","format":"default","description":"(a) This account must include the cost of equipment used for the receiving, shipping, handling, and storage of materials and supplies.\n(b) This account must include the following items:\n(1) Chain falls.\n(2) Counters.\n(3) Cranes (portable).\n(4) Elevating and stacking equipment (portable).\n(5) Hoists.\n(6) Lockers.\n(7) Scales.\n(8) Shelving.\n(9) Storage bins.\n(10) Trucks, hand and power driven.\n(11) Wheelbarrows."},{"name":"service_company_property_balance","title":"Service Company Property, Balance","type":"number","format":"default","description":"Total balance of service company property."},{"name":"communication_equipment","title":"Communication Equipment","type":"number","format":"default","description":"(a) This account must include the cost installed of telephone, telegraph, and wireless equipment for general use in connection with service company operations.\n(b) This account must include the following items:\n(1) Amplifiers.\n(2) Antennae.\n(3) Booths.\n(4) Cables.\n(5) Carrier terminal equipment.\n(6) Conductors.\n(7) Distributing boards.\n(8) Extension cords.\n(9) Gongs.\n(10) Hand sets, manual and dial.\n(11) Insulators.\n(12) Intercommunicating sets.\n(13) Loading coils.\n(14) Microwave equipment.\n(15) Operators' desks.\n(16) Paraboloids.\n(17) Poles and fixtures used wholly for telephone or telegraph wire.\n(18) Power supply equipment.\n(19) Radio transmitting and receiving sets.\n(20) Reflectors.\n(21) Repeaters.\n(22) Remote control equipment and lines.\n(23) Sending keys.\n(24) Storage batteries.\n(25) Switchboards.\n(26) Telautograph circuit connections.\n(27) Telegraph receiving sets.\n(28) Telephone and telegraph circuits.\n(29) Testing instruments.\n(30) Towers.\n(31) Underground conduit used wholly for telephone or telegraph wires and cable wires."},{"name":"land_and_land_rights","title":"Land and Land Rights","type":"number","format":"default","description":"This account must include the cost of land and land rights used for service company purposes, the cost of which is not properly includible in other land and land rights accounts (See Service Company Property Instructions in §367.55)."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"service_company_property_construction_work_in_progress_002_duration","dialect":{"table":"service_company_property_construction_work_in_progress_002_duration"},"title":"002 - Schedule - Service Company Property - Construction Work In Progress - duration","description":"ferc:ScheduleServiceCompanyPropertyAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"construction_work_in_progress_axis","title":"Construction Work in Progress [Axis]","type":"string","format":"default","description":"ferc:ConstructionWorkInProgressAxis"},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"construction_work_in_progress_description","title":"Construction Work in Progress, Description","type":"string","format":"default","description":"Title of account related to construction work in progress."},{"name":"construction_work_in_progress_adjustments","title":"Construction Work in Progress, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 107, Construction Work in Progress"},{"name":"construction_work_in_progress_additions","title":"Construction Work in Progress, Additions","type":"number","format":"default","description":"The cost of acquisition of equipment related to account 107, Construction Work in Progress"}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","construction_work_in_progress_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"service_company_property_construction_work_in_progress_002_instant","dialect":{"table":"service_company_property_construction_work_in_progress_002_instant"},"title":"002 - Schedule - Service Company Property - Construction Work In Progress - instant","description":"ferc:ScheduleServiceCompanyPropertyAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"construction_work_in_progress_axis","title":"Construction Work in Progress [Axis]","type":"string","format":"default","description":"ferc:ConstructionWorkInProgressAxis"},{"name":"construction_work_in_progress","title":"Construction Work in Progress","type":"number","format":"default","description":"(a) This account must include the total of the balances of construction projects for service company property in process of construction.\n\n(b) Construction projects must be cleared from this account as soon as practicable after completion of the job. Further, if a project is designed to consist of two or more units that may be placed in service at different dates, any expenditures that are common to and that will be used in the operation of the project as a whole must be included in service company property upon the completion and the readiness for service of the first unit. Any expenditures that are identified exclusively with units of property not yet in service must be included in this account.\n\n(c) Expenditures on research, development, and demonstration projects for construction of facilities are to be included in a separate subaccount in this account. Records must be maintained to show separately each project along with complete detail of the nature and purpose of the research, development, and demonstration project together with the related costs."}],"primary_key":["entity_id","filing_name","publication_time","date","construction_work_in_progress_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"accumulated_provision_for_depreciation_and_amortization_of_service_company_property_003_duration","dialect":{"table":"accumulated_provision_for_depreciation_and_amortization_of_service_company_property_003_duration"},"title":"003 - Schedule - Accumulated Provision for Depreciation and Amortization of Service Company Property - duration","description":"ferc:ScheduleAccumulatedProvisionForDepreciationAndAmortizationOfServiceCompanyPropertyAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"stores_equipment_accumulated_provision_for_depreciation_and_amortization_retirements","title":"Stores Equipment, Accumulated Provision for Depreciation and Amortization, Retirements","type":"number","format":"default","description":"Write-offs of accumulated depreciation and amortization for equipment related to account 393, Stores equipment."},{"name":"asset_retirement_costs_accumulated_provision_for_depreciation_and_amortization_retirements","title":"Asset Retirement Costs, Accumulated Provision for Depreciation and Amortization, Retirements","type":"number","format":"default","description":"Write-offs of accumulated depreciation and amortization for equipment related to account 399.1, Asset Retirement Costs."},{"name":"laboratory_equipment_accumulated_provision_for_depreciation_and_amortization_retirements","title":"Laboratory Equipment, Accumulated Provision for Depreciation and Amortization, Retirements","type":"number","format":"default","description":"Write-offs of accumulated depreciation and amortization for equipment related to account 395, Laboratory Equipment."},{"name":"stores_equipment_accumulated_provision_for_depreciation_and_amortization_adjustments","title":"Stores Equipment, Accumulated Provision for Depreciation and Amortization, Adjustments","type":"number","format":"default","description":"Current year adjustments to accumulated depreciation and amortization for equipment related to account 393, Stores equipment."},{"name":"office_furniture_and_equipment_accumulated_provision_for_depreciation_and_amortization_additions_charged_to_depreciation_expense_and_amortization_of_property","title":"Office Furniture and Equipment, Accumulated Provision for Depreciation and Amortization, Additions Charged to Depreciation Expense and Amortization of Property","type":"number","format":"default","description":"Current year depreciation and amortization expense for equipment related to account 391, Office Furniture and Equipment."},{"name":"transportation_equipment_accumulated_provision_for_depreciation_and_amortization_adjustments","title":"Transportation Equipment, Accumulated Provision for Depreciation and Amortization, Adjustments","type":"number","format":"default","description":"Current year adjustments to accumulated depreciation and amortization for equipment related to account 392, Transportation Equipment."},{"name":"power_operated_equipment_accumulated_provision_for_depreciation_and_amortization_additions_charged_to_depreciation_expense_and_amortization_of_property","title":"Power Operated Equipment, Accumulated Provision for Depreciation and Amortization, Additions Charged to Depreciation Expense and Amortization of Property","type":"number","format":"default","description":"Current year depreciation and amortization expense for equipment related to account 396, Power Operated Equipment."},{"name":"structures_and_improvements_accumulated_provision_for_depreciation_and_amortization_adjustments","title":"Structures and Improvements, Accumulated Provision for Depreciation and Amortization, Adjustments","type":"number","format":"default","description":"Current year adjustments to accumulated depreciation and amortization for equipment related to account 390, Structures and Improvements."},{"name":"laboratory_equipment_accumulated_provision_for_depreciation_and_amortization_additions_charged_to_depreciation_expense_and_amortization_of_property","title":"Laboratory Equipment, Accumulated Provision for Depreciation and Amortization, Additions Charged to Depreciation Expense and Amortization of Property","type":"number","format":"default","description":"Current year depreciation and amortization expense for equipment related to account 395, Laboratory Equipment."},{"name":"asset_retirement_costs_accumulated_provision_for_depreciation_and_amortization_adjustments","title":"Asset Retirement Costs, Accumulated Provision for Depreciation and Amortization, Adjustments","type":"number","format":"default","description":"Current year adjustments to accumulated depreciation and amortization for equipment related to account 399.1, Asset Retirement Costs."},{"name":"other_tangible_property_accumulated_provision_for_depreciation_and_amortization_additions_charged_to_depreciation_expense_and_amortization_of_property","title":"Other Tangible Property, Accumulated Provision for Depreciation and Amortization, Additions Charged to Depreciation Expense and Amortization of Property","type":"number","format":"default","description":"Current year depreciation and amortization expense for equipment related to account 399, Other Tangible Property."},{"name":"miscellaneous_equipment_accumulated_provision_for_depreciation_and_amortization_retirements","title":"Miscellaneous Equipment, Accumulated Provision for Depreciation and Amortization, Retirements","type":"number","format":"default","description":"Write-offs of accumulated depreciation and amortization for equipment related to account 398, Miscellaneous Equipment."},{"name":"leasehold_improvements_accumulated_provision_for_depreciation_and_amortization_additions_charged_to_depreciation_expense_and_amortization_of_property","title":"Leasehold Improvements, Accumulated Provision for Depreciation and Amortization, Additions Charged to Depreciation Expense and Amortization of Property","type":"number","format":"default","description":"Current year depreciation and amortization expense for equipment related to account 306, Leasehold Improvements."},{"name":"land_and_land_rights_accumulated_provision_for_depreciation_and_amortization_additions_charged_to_depreciation_expense_and_amortization_of_property","title":"Land and Land Rights, Accumulated Provision for Depreciation and Amortization, Additions Charged to Depreciation Expense and Amortization of Property","type":"number","format":"default","description":"Current year depreciation and amortization expense for equipment related to account 389, Land and Land Rights."},{"name":"tools_shop_and_garage_equipment_accumulated_provision_for_depreciation_and_amortization_additions_charged_to_depreciation_expense_and_amortization_of_property","title":"Tools, Shop and Garage Equipment, Accumulated Provision for Depreciation and Amortization, Additions Charged to Depreciation Expense and Amortization of Property","type":"number","format":"default","description":"Current year depreciation and amortization expense for equipment related to account 394, Tools, Shop and Garage Equipment."},{"name":"organization_accumulated_provision_for_depreciation_and_amortization_adjustments","title":"Organization, Accumulated Provision for Depreciation and Amortization, Adjustments","type":"number","format":"default","description":"Current year adjustments to accumulated depreciation and amortization for equipment related to account 301, Organization."},{"name":"power_operated_equipment_accumulated_provision_for_depreciation_and_amortization_adjustments","title":"Power Operated Equipment, Accumulated Provision for Depreciation and Amortization, Adjustments","type":"number","format":"default","description":"Current year adjustments to accumulated depreciation and amortization for equipment related to account 396, Power Operated Equipment."},{"name":"transportation_equipment_accumulated_provision_for_depreciation_and_amortization_retirements","title":"Transportation Equipment, Accumulated Provision for Depreciation and Amortization, Retirements","type":"number","format":"default","description":"Write-offs of accumulated depreciation and amortization for equipment related to account 392, Transportation Equipment."},{"name":"structures_and_improvements_accumulated_provision_for_depreciation_and_amortization_retirements","title":"Structures and Improvements, Accumulated Provision for Depreciation and Amortization, Retirements","type":"number","format":"default","description":"Write-offs of accumulated depreciation and amortization for equipment related to account 390, Structures and Improvements."},{"name":"other_tangible_property_accumulated_provision_for_depreciation_and_amortization_retirements","title":"Other Tangible Property, Accumulated Provision for Depreciation and Amortization, Retirements","type":"number","format":"default","description":"Write-offs of accumulated depreciation and amortization for equipment related to account 399, Other Tangible Property."},{"name":"miscellaneous_equipment_accumulated_provision_for_depreciation_and_amortization_additions_charged_to_depreciation_expense_and_amortization_of_property","title":"Miscellaneous Equipment, Accumulated Provision for Depreciation and Amortization, Additions Charged to Depreciation Expense and Amortization of Property","type":"number","format":"default","description":"Current year depreciation and amortization expense for equipment related to account 398, Miscellaneous Equipment."},{"name":"land_and_land_rights_accumulated_provision_for_depreciation_and_amortization_adjustments","title":"Land and Land Rights, Accumulated Provision for Depreciation and Amortization, Adjustments","type":"number","format":"default","description":"Current year adjustments to accumulated depreciation and amortization for equipment related to account 389, Land and Land Rights."},{"name":"transportation_equipment_accumulated_provision_for_depreciation_and_amortization_additions_charged_to_depreciation_expense_and_amortization_of_property","title":"Transportation Equipment, Accumulated Provision for Depreciation and Amortization, Additions Charged to Depreciation Expense and Amortization of Property","type":"number","format":"default","description":"Current year depreciation and amortization expense for equipment related to account 392, Transportation Equipment."},{"name":"leasehold_improvements_accumulated_provision_for_depreciation_and_amortization_adjustments","title":"Leasehold Improvements, Accumulated Provision for Depreciation and Amortization, Adjustments","type":"number","format":"default","description":"Current year adjustments to accumulated depreciation and amortization for equipment related to account 306, Leasehold Improvements."},{"name":"accumulated_provision_for_depreciation_and_amortization_service_company_property_additions_charged_to_depreciation_expense_and_amortization_of_property","title":"Accumulated Provision for Depreciation and Amortization, Service Company Property, Additions Charged to Depreciation Expense and Amortization of Property","type":"number","format":"default","description":"Total Additions Charged to Depreciation Expense and Amortization of Property"},{"name":"laboratory_equipment_accumulated_provision_for_depreciation_and_amortization_adjustments","title":"Laboratory Equipment, Accumulated Provision for Depreciation and Amortization, Adjustments","type":"number","format":"default","description":"Current year adjustments to accumulated depreciation and amortization for equipment related to account 395, Laboratory Equipment."},{"name":"office_furniture_and_equipment_accumulated_provision_for_depreciation_and_amortization_retirements","title":"Office Furniture and Equipment, Accumulated Provision for Depreciation and Amortization, Retirements","type":"number","format":"default","description":"Write-offs of accumulated depreciation and amortization for equipment related to account 391, Office Furniture and Equipment."},{"name":"tools_shop_and_garage_equipment_accumulated_provision_for_depreciation_and_amortization_adjustments","title":"Tools, Shop and Garage Equipment, Accumulated Provision for Depreciation and Amortization, Adjustments","type":"number","format":"default","description":"Current year adjustments to accumulated depreciation and amortization for equipment related to account 394, Tools, Shop and Garage Equipment."},{"name":"miscellaneous_intangible_plant_accumulated_provision_for_depreciation_and_amortization_retirements","title":"Miscellaneous Intangible Plant, Accumulated Provision for Depreciation and Amortization, Retirements","type":"number","format":"default","description":"Write-offs of accumulated depreciation and amortization for equipment related to account 303, Miscellaneous Intangible Plant."},{"name":"miscellaneous_intangible_plant_accumulated_provision_for_depreciation_and_amortization_additions_charged_to_depreciation_expense_and_amortization_of_property","title":"Miscellaneous Intangible Plant, Accumulated Provision for Depreciation and Amortization, Additions Charged to Depreciation Expense and Amortization of Property","type":"number","format":"default","description":"Current year depreciation and amortization expense for equipment related to account 303, Miscellaneous Intangible Plant."},{"name":"organization_accumulated_provision_for_depreciation_and_amortization_additions_charged_to_depreciation_expense_and_amortization_of_property","title":"Organization, Accumulated Provision for Depreciation and Amortization, Additions Charged to Depreciation Expense and Amortization of Property","type":"number","format":"default","description":"Current year depreciation and amortization expense for equipment related to account 301, Organization."},{"name":"stores_equipment_accumulated_provision_for_depreciation_and_amortization_additions_charged_to_depreciation_expense_and_amortization_of_property","title":"Stores Equipment, Accumulated Provision for Depreciation and Amortization, Additions Charged to Depreciation Expense and Amortization of Property","type":"number","format":"default","description":"Current year depreciation and amortization expense for equipment related to account 393, Stores equipment."},{"name":"asset_retirement_costs_accumulated_provision_for_depreciation_and_amortization_additions_charged_to_depreciation_expense_and_amortization_of_property","title":"Asset Retirement Costs, Accumulated Provision for Depreciation and Amortization, Additions Charged to Depreciation Expense and Amortization of Property","type":"number","format":"default","description":"Current year depreciation and amortization expense for equipment related to account 399.1, Asset Retirement Costs."},{"name":"organization_accumulated_provision_for_depreciation_and_amortization_retirements","title":"Organization, Accumulated Provision for Depreciation and Amortization, Retirements","type":"number","format":"default","description":"Write-offs of accumulated depreciation and amortization for equipment related to account 301, Organization."},{"name":"accumulated_provision_for_depreciation_and_amortization_service_company_property_retirement","title":"Accumulated Provision for Depreciation and Amortization, Service Company Property, Retirement","type":"number","format":"default","description":"Total Retirement to Depreciation Expense and Amortization of Property"},{"name":"leasehold_improvements_accumulated_provision_for_depreciation_and_amortization_retirements","title":"Leasehold Improvements, Accumulated Provision for Depreciation and Amortization, Retirements","type":"number","format":"default","description":"Write-offs of accumulated depreciation and amortization for equipment related to account 306, Leasehold Improvements."},{"name":"tools_shop_and_garage_equipment_accumulated_provision_for_depreciation_and_amortization_retirements","title":"Tools, Shop and Garage Equipment, Accumulated Provision for Depreciation and Amortization, Retirements","type":"number","format":"default","description":"Write-offs of accumulated depreciation and amortization for equipment related to account 394, Tools, Shop and Garage Equipment."},{"name":"miscellaneous_equipment_accumulated_provision_for_depreciation_and_amortization_adjustments","title":"Miscellaneous Equipment, Accumulated Provision for Depreciation and Amortization, Adjustments","type":"number","format":"default","description":"Current year adjustments to accumulated depreciation and amortization for equipment related to account 398, Miscellaneous Equipment."},{"name":"communications_equipment_accumulated_provision_for_depreciation_and_amortization_retirements","title":"Communications Equipment, Accumulated Provision for Depreciation and Amortization, Retirements","type":"number","format":"default","description":"Write-offs of accumulated depreciation and amortization for equipment related to account 397, Communications Equipment."},{"name":"miscellaneous_intangible_plant_accumulated_provision_for_depreciation_and_amortization_adjustments","title":"Miscellaneous Intangible Plant, Accumulated Provision for Depreciation and Amortization, Adjustments","type":"number","format":"default","description":"Current year adjustments to accumulated depreciation and amortization for equipment related to account 303, Miscellaneous Intangible Plant."},{"name":"communications_equipment_accumulated_provision_for_depreciation_and_amortization_additions_charged_to_depreciation_expense_and_amortization_of_property","title":"Communications Equipment, Accumulated Provision for Depreciation and Amortization, Additions Charged to Depreciation Expense and Amortization of Property","type":"number","format":"default","description":"Current year depreciation and amortization expense for equipment related to account 397, Communications Equipment."},{"name":"communications_equipment_accumulated_provision_for_depreciation_and_amortization_adjustments","title":"Communications Equipment, Accumulated Provision for Depreciation and Amortization, Adjustments","type":"number","format":"default","description":"Current year adjustments to accumulated 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purpose of temporarily investing cash.\n(b) This account must be maintained so as to show separately temporary cash investments in securities of associate companies and of others. Records must be kept of any pledged investments."},{"name":"investments_including_temporary_cash_investments","title":"Investments Including Temporary Cash Investments","type":"number","format":"default","description":"Total Investments Including Temporary Cash Investments"},{"name":"other_investments","title":"Other Investments","type":"number","format":"default","description":"(a) This account must include the book cost of investments in securities issued or assumed by non-associate companies, investment advances to these companies, and any investments not accounted for elsewhere. This account must also include unrealized holding gains and losses on trading and available-for-sale types of security investments. Include also the offsetting entry to the recording of amortization of discount or premium on interest bearing investments. (See account 419, Interest and dividend income (§367.4190).)\n(b) The records must be maintained in a manner so as to show the amount of each investment and the investment advances to each person."},{"name":"investment_in_associate_companies","title":"Investment in Associate Companies","type":"number","format":"default","description":"(a) This account must include the book cost of investments in securities issued or assumed by associate companies and investment advances to the companies, including related accrued interest when the interest is not subject to current settlement, provided that the investment does not relate to a subsidiary company. (If the investment relates to a subsidiary company, it must be included in account 123.1, Investment in subsidiary companies (§367.1231).) Include in this account the offsetting entry to the recording of amortization of discount or premium on interest bearing investments. (See account 419, Interest and dividend income (§367.4190).)\n\n(b) This account must be maintained in a manner so as to show the investment in securities of, and advances to, each associate company together with full particulars regarding any of the investments that are pledged.\n\n(c) Securities and advances of associate companies owned and pledged must be included in this account, but the securities, if held in special deposits or in special funds, must be included in the appropriate deposit or fund account. A complete record of securities pledged must be maintained.\n\n(d) Securities of associate companies held as temporary cash investments are includible in account 136, Temporary cash investments (§367.1360).\n\n(e) Balances in open accounts with associate companies that are subject to current settlement are includible in account 146, Accounts receivable from associate companies (§367.1460).\n\n(f) The service company must write down the cost of any security in recognition of a decline in the related value. Securities must be written off or written down to a nominal value if there is no reasonable prospect of substantial value. Fluctuations in market value must not be recorded but a permanent impairment in the value of securities must be recognized in the accounts. When securities are written off or written down, the amount of the adjustment must be charged to account 426.5, Other deductions (§367.4265), or to an appropriate account for accumulated provisions for loss in value established as a separate subdivision of this account."},{"name":"other_special_funds","title":"Other Special Funds (Major Only)","type":"number","format":"default","description":"(a) This account must include the amount of cash and book cost of investments that have been segregated in special funds for insurance, employee pensions, savings, relief, hospital, and other purposes not provided for elsewhere. This account must also include unrealized holding gains and losses on trading and available-for-sale types of security investments. A separate account with appropriate title, must be kept for each fund.\n(b) Amounts deposited with a trustee under the terms of an irrevocable trust agreement for pensions or other employee benefits must not be included in this account."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"investments_other_investments_004_duration","dialect":{"table":"investments_other_investments_004_duration"},"title":"004 - Schedule - Investments - Other Investments - duration","description":"ferc:ScheduleOtherInvestmentsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"other_investments_axis","title":"Other Investments [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about other investments"},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"number_of_shares_held","title":"Number of Shares Held","type":"string","format":"default","description":"Number of share held."},{"name":"investments_description","title":"Investments Description","type":"string","format":"default","description":"Description of the investment."},{"name":"name_of_issuing_company","title":"Name of Issuing Company","type":"string","format":"default","description":"Name of issuing company."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","other_investments_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"investments_other_investments_004_instant","dialect":{"table":"investments_other_investments_004_instant"},"title":"004 - Schedule - Investments - Other Investments - instant","description":"ferc:ScheduleOtherInvestmentsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"other_investments_axis","title":"Other Investments [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about other investments"},{"name":"principal_investment_amount","title":"Principal Investment Amount","type":"number","format":"default","description":"Principal amount invested."}],"primary_key":["entity_id","filing_name","publication_time","date","other_investments_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"investments_other_special_funds_004_duration","dialect":{"table":"investments_other_special_funds_004_duration"},"title":"004 - Schedule - Investments - Other Special Funds - duration","description":"ferc:ScheduleOtherSpecialFundsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"other_special_funds_axis","title":"Other Special Funds [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about other special funds."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. 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This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"investments_description","title":"Investments Description","type":"string","format":"default","description":"Description of the investment."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","temporary_cash_investments_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"investments_temporary_cash_investments_004_instant","dialect":{"table":"investments_temporary_cash_investments_004_instant"},"title":"004 - Schedule - Investments - Temporary Cash Investments - instant","description":"ferc:ScheduleTemporaryCashInvestmentsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"temporary_cash_investments_axis","title":"Temporary Cash Investments [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about temporary cash investments"},{"name":"temporary_cash_investments","title":"Temporary Cash Investments","type":"number","format":"default","description":"(a) This account must include the book cost of investments, such as demand and time loans, bankers' acceptances, United States Treasury certificates, marketable securities, and other similar investments, acquired for the purpose of temporarily investing cash.\n(b) This account must be maintained so as to show separately temporary cash investments in securities of associate companies and of others. Records must be kept of any pledged investments."}],"primary_key":["entity_id","filing_name","publication_time","date","temporary_cash_investments_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"accounts_receivable_from_associate_companies_005_duration","dialect":{"table":"accounts_receivable_from_associate_companies_005_duration"},"title":"005 - Schedule - Accounts Receivable from Associate Companies - duration","description":"ferc:ScheduleAccountsReceivableFromAssociateCompaniesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"accounts_receivable_from_associate_companies_axis","title":"Accounts Receivable from Associate Companies [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about accounts receivable from associate companies."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"associate_company_name","title":"Associate Company Name","type":"string","format":"default","description":"Name of associate company."},{"name":"payments_from_associate_companies","title":"Payments from Associate Companies","type":"number","format":"default","description":"Accomodation or convenience payments provided by associate companies."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","accounts_receivable_from_associate_companies_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"accounts_receivable_from_associate_companies_005_instant","dialect":{"table":"accounts_receivable_from_associate_companies_005_instant"},"title":"005 - Schedule - Accounts Receivable from Associate Companies - instant","description":"ferc:ScheduleAccountsReceivableFromAssociateCompaniesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"accounts_receivable_from_associate_companies_axis","title":"Accounts Receivable from Associate Companies [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about accounts receivable from associate companies."},{"name":"accounts_receivable_from_associate_companies","title":"Accounts Receivable from Associate Companies","type":"number","format":"default","description":"(a) This account must include notes and drafts upon which associate companies are liable, and that mature and are expected to be paid in full not later than one year from the date of issue, together with any related interest thereon, and debit balances subject to current settlement in open accounts with associate companies. Items that do not bear a specified due date but that have been carried for more than twelve months and items that are not paid within twelve months from due date must be transferred to account 123, Investment in associate companies (§367.1230).\n\n(b) On the balance sheet, accounts receivable from an associate company may be set off against accounts payable to the same company.\n\n(c) The face amount of notes receivable discounted, sold or transferred without releasing the service company from liability as the related endorser, must be credited to a separate subaccount of this account and appropriate disclosure must be made in financial statements of any contingent liability arising from the transactions."}],"primary_key":["entity_id","filing_name","publication_time","date","accounts_receivable_from_associate_companies_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"accounts_receivable_from_associate_companies_totals_005_duration","dialect":{"table":"accounts_receivable_from_associate_companies_totals_005_duration"},"title":"005 - Schedule - Accounts Receivable from Associate Companies - Totals - duration","description":"ferc:ScheduleAccountsReceivableFromAssociateCompaniesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"accounts_receivable_from_associate_companies_totals_005_instant","dialect":{"table":"accounts_receivable_from_associate_companies_totals_005_instant"},"title":"005 - Schedule - Accounts Receivable from Associate Companies - Totals - instant","description":"ferc:ScheduleAccountsReceivableFromAssociateCompaniesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"accounts_receivable_from_associate_companies","title":"Accounts Receivable from Associate Companies","type":"number","format":"default","description":"(a) This account must include notes and drafts upon which associate companies are liable, and that mature and are expected to be paid in full not later than one year from the date of issue, together with any related interest thereon, and debit balances subject to current settlement in open accounts with associate companies. Items that do not bear a specified due date but that have been carried for more than twelve months and items that are not paid within twelve months from due date must be transferred to account 123, Investment in associate companies (§367.1230).\n\n(b) On the balance sheet, accounts receivable from an associate company may be set off against accounts payable to the same company.\n\n(c) The face amount of notes receivable discounted, sold or transferred without releasing the service company from liability as the related endorser, must be credited to a separate subaccount of this account and appropriate disclosure must be made in financial statements of any contingent liability arising from the transactions."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"fuel_stock_expenses_undistributed_006_duration","dialect":{"table":"fuel_stock_expenses_undistributed_006_duration"},"title":"006 - Schedule - Fuel Stock Expenses Undistributed - duration","description":"ferc:ScheduleFuelStockExpensesUndistributedAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"fuel_stock_expenses_undistributed_axis","title":"Fuel Stock Expenses Undistributed [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about fuel stock expenses undistributed."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"fuel_stock_expenses_undistributed_expenses","title":"Fuel Stock Expenses Undistributed, Expenses","type":"number","format":"default","description":"Expenses other than labor related to fuel stock expenses undistributed."},{"name":"associate_company_name","title":"Associate Company Name","type":"string","format":"default","description":"Name of associate company."},{"name":"fuel_stock_expenses_undistributed_labor","title":"Fuel Stock Expenses Undistributed, Labor","type":"number","format":"default","description":"Labor expenses related to fuel stock expenses undistributed."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","fuel_stock_expenses_undistributed_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"fuel_stock_expenses_undistributed_006_instant","dialect":{"table":"fuel_stock_expenses_undistributed_006_instant"},"title":"006 - Schedule - Fuel Stock Expenses Undistributed - instant","description":"ferc:ScheduleFuelStockExpensesUndistributedAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"fuel_stock_expenses_undistributed_axis","title":"Fuel Stock Expenses Undistributed [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about fuel stock expenses undistributed."},{"name":"fuel_stock_expenses_undistributed","title":"Fuel Stock Expenses Undistributed (Major Only)","type":"number","format":"default","description":"The service company must utilize this account, where appropriate, to include the cost of service company labor and of office supplies used and operating expenses incurred with respect to the review, analysis and management of fuel supply contracts or agreements, the accumulation of fuel information and its interpretation, the logistics and handling of fuel, and other related support functions, as a service to the company engaged in the procurement and transportation of fuel. This account must be maintained to show the expenses attributable to each company through its cost allocation system. All expenses of a service company's fuel department or functions must be cleared through this account."}],"primary_key":["entity_id","filing_name","publication_time","date","fuel_stock_expenses_undistributed_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"fuel_stock_expenses_undistributed_totals_006_duration","dialect":{"table":"fuel_stock_expenses_undistributed_totals_006_duration"},"title":"006 - Schedule - Fuel Stock Expenses Undistributed - Totals - duration","description":"ferc:ScheduleFuelStockExpensesUndistributedAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"fuel_stock_expenses_undistributed_labor","title":"Fuel Stock Expenses Undistributed, Labor","type":"number","format":"default","description":"Labor expenses related to fuel stock expenses undistributed."},{"name":"fuel_stock_expenses_undistributed_expenses","title":"Fuel Stock Expenses Undistributed, Expenses","type":"number","format":"default","description":"Expenses other than labor related to fuel stock expenses undistributed."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"fuel_stock_expenses_undistributed_totals_006_instant","dialect":{"table":"fuel_stock_expenses_undistributed_totals_006_instant"},"title":"006 - Schedule - Fuel Stock Expenses Undistributed - Totals - instant","description":"ferc:ScheduleFuelStockExpensesUndistributedAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"fuel_stock_expenses_undistributed","title":"Fuel Stock Expenses Undistributed (Major Only)","type":"number","format":"default","description":"The service company must utilize this account, where appropriate, to include the cost of service company labor and of office supplies used and operating expenses incurred with respect to the review, analysis and management of fuel supply contracts or agreements, the accumulation of fuel information and its interpretation, the logistics and handling of fuel, and other related support functions, as a service to the company engaged in the procurement and transportation of fuel. This account must be maintained to show the expenses attributable to each company through its cost allocation system. All expenses of a service company's fuel department or functions must be cleared through this account."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"stores_expense_undistributed_007_duration","dialect":{"table":"stores_expense_undistributed_007_duration"},"title":"007 - Schedule - Stores Expense Undistributed - duration","description":"ferc:ScheduleStoresExpenseUndistributedAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"stores_expense_undistributed_axis","title":"Stores Expense Undistributed [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about stores expense undistributed."},{"name":"stores_expense_undistributed_expenses","title":"Stores Expense Undistributed, Expenses","type":"number","format":"default","description":"Expenses other than labor related to stores expenses undistributed."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"stores_expense_undistributed_labor","title":"Stores Expense Undistributed, Labor","type":"number","format":"default","description":"Labor expenses related to stores expenses undistributed."},{"name":"associate_company_name","title":"Associate Company Name","type":"string","format":"default","description":"Name of associate company."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","stores_expense_undistributed_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"stores_expense_undistributed_007_instant","dialect":{"table":"stores_expense_undistributed_007_instant"},"title":"007 - Schedule - Stores Expense Undistributed - instant","description":"ferc:ScheduleStoresExpenseUndistributedAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"stores_expense_undistributed_axis","title":"Stores Expense Undistributed [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about stores expense undistributed."},{"name":"stores_expense_undistributed","title":"Stores Expense Undistributed (Major Only)","type":"number","format":"default","description":"(a) This account must include the cost of supervision, labor and expenses incurred in the operation of general storerooms, including purchasing, storage, handling and distribution of materials and supplies.\n(b) This account must be cleared by adding to the cost of materials and supplies issued a suitable loading charge that will distribute the expense equitably over stores issues. The balance in the account at the close of the calendar year must not exceed the amount of stores expenses reasonably attributable to the inventory of materials and supplies exclusive of fuel, as any amount applicable to fuel costs should be included in account 152, Fuel stock expenses undistributed (§367.1520).\n(c) This account must include the following labor items:\n(1) Inspecting and testing materials and supplies when not assignable to specific items.\n(2) Unloading from shipping facility and putting in storage.\n(3) Supervision of purchasing and stores department to extent assignable to materials handled through stores.\n(4) Getting materials from stock and in readiness to go out.\n(5) Inventorying stock received or stock on hand by stores employees but not including inventories by general department employees as part of internal or general audits.\n(6) Purchasing department activities in checking material needs, investigating sources of supply, analyzing prices, preparing and placing orders, and related activities to extent applicable to materials handled through stores. (Optional. Purchasing department expenses may be included in administrative and general expenses.)\n(7) Maintaining stores equipment.\n(8) Cleaning and tidying storerooms and stores offices.\n(9) Keeping stock records, including recording and posting of material receipts and issues and maintaining inventory record of stock.\n(10) Collecting and handling scrap materials in stores.\n(d) This account must include the following supplies and expenses items:\n(1) Adjustments of inventories of materials and supplies, but not including large differences that can readily be assigned to important classes of materials and equitably distributed among the accounts to which the classes of materials have been charged since the previous inventory.\n(2) Cash and other discounts not practically assignable to specific materials.\n(3) Freight, express, and similar items, when not assignable to specific items.\n(4) Heat, light and power for storerooms and store offices.\n(5) Brooms, brushes, sweeping compounds and other supplies used in cleaning and tidying storerooms and stores offices.\n(6) Injuries and damages.\n(7) Insurance on materials and supplies and on stores equipment.\n(8) Losses due to breakage, leakage, evaporation, fire or other causes, less credits for amounts received from insurance, transportation companies or others in compensation of the losses.\n(9) Postage, printing, stationery and office supplies.\n(10) Rent of storage space and facilities.\n(11) Communication service.\n(12) Excise and other similar taxes not assignable to specific materials.\n(13) Transportation expense on inward movement of stores and on transfer between storerooms, but not including charges on materials recovered from retirements that must be accounted for as part of cost of removal.\n(e) A physical inventory of each class of materials and supplies must be made at least every two years."}],"primary_key":["entity_id","filing_name","publication_time","date","stores_expense_undistributed_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"stores_expense_undistributed_totals_007_duration","dialect":{"table":"stores_expense_undistributed_totals_007_duration"},"title":"007 - 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Schedule - Stores Expense Undistributed - Totals - instant","description":"ferc:ScheduleStoresExpenseUndistributedAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"stores_expense_undistributed","title":"Stores Expense Undistributed (Major Only)","type":"number","format":"default","description":"(a) This account must include the cost of supervision, labor and expenses incurred in the operation of general storerooms, including purchasing, storage, handling and distribution of materials and supplies.\n(b) This account must be cleared by adding to the cost of materials and supplies issued a suitable loading charge that will distribute the expense equitably over stores issues. The balance in the account at the close of the calendar year must not exceed the amount of stores expenses reasonably attributable to the inventory of materials and supplies exclusive of fuel, as any amount applicable to fuel costs should be included in account 152, Fuel stock expenses undistributed (§367.1520).\n(c) This account must include the following labor items:\n(1) Inspecting and testing materials and supplies when not assignable to specific items.\n(2) Unloading from shipping facility and putting in storage.\n(3) Supervision of purchasing and stores department to extent assignable to materials handled through stores.\n(4) Getting materials from stock and in readiness to go out.\n(5) Inventorying stock received or stock on hand by stores employees but not including inventories by general department employees as part of internal or general audits.\n(6) Purchasing department activities in checking material needs, investigating sources of supply, analyzing prices, preparing and placing orders, and related activities to extent applicable to materials handled through stores. (Optional. Purchasing department expenses may be included in administrative and general expenses.)\n(7) Maintaining stores equipment.\n(8) Cleaning and tidying storerooms and stores offices.\n(9) Keeping stock records, including recording and posting of material receipts and issues and maintaining inventory record of stock.\n(10) Collecting and handling scrap materials in stores.\n(d) This account must include the following supplies and expenses items:\n(1) Adjustments of inventories of materials and supplies, but not including large differences that can readily be assigned to important classes of materials and equitably distributed among the accounts to which the classes of materials have been charged since the previous inventory.\n(2) Cash and other discounts not practically assignable to specific materials.\n(3) Freight, express, and similar items, when not assignable to specific items.\n(4) Heat, light and power for storerooms and store offices.\n(5) Brooms, brushes, sweeping compounds and other supplies used in cleaning and tidying storerooms and stores offices.\n(6) Injuries and damages.\n(7) Insurance on materials and supplies and on stores equipment.\n(8) Losses due to breakage, leakage, evaporation, fire or other causes, less credits for amounts received from insurance, transportation companies or others in compensation of the losses.\n(9) Postage, printing, stationery and office supplies.\n(10) Rent of storage space and facilities.\n(11) Communication service.\n(12) Excise and other similar taxes not assignable to specific materials.\n(13) Transportation expense on inward movement of stores and on transfer between storerooms, but not including charges on materials recovered from retirements that must be accounted for as part of cost of removal.\n(e) A physical inventory of each class of materials and supplies must be made at least every two years."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"miscellaneous_current_and_accrued_assets_008_duration","dialect":{"table":"miscellaneous_current_and_accrued_assets_008_duration"},"title":"008 - Schedule - Miscellaneous Current and Accrued Assets - duration","description":"ferc:ScheduleMiscellaneousCurrentAndAccruedAssetsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"miscellaneous_current_and_accrued_assets_axis","title":"Miscellaneous Current and Accrued Assets [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about miscellaneous current and accrued assets."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. 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This field is added to a table to control ordering of the items on the table.  The value must always be an integer. 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This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"associate_company_name","title":"Associate Company Name","type":"string","format":"default","description":"Name of associate company."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","notes_payable_to_associate_companies_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"current_and_accrued_liabilities_013_instant","dialect":{"table":"current_and_accrued_liabilities_013_instant"},"title":"013 - Schedule - Current and Accrued Liabilities - instant","description":"ferc:ScheduleCurrentAndAccruedLiabilitiesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"notes_payable_to_associate_companies_axis","title":"Notes Payable to Associate Companies [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about notes payable to associate companies."},{"name":"notes_payable_to_associate_companies","title":"Notes Payable to Associate Companies","type":"number","format":"default","description":"(a) This account must include amounts owing to associate companies on notes, drafts, acceptances, or other similar evidences of indebtedness, and open accounts payable on demand or not more than one year from date of issue or creation.\n\n(b) Exclude from this account notes and accounts that are includible in account 223, Advances from associate companies (§367.2230)."}],"primary_key":["entity_id","filing_name","publication_time","date","notes_payable_to_associate_companies_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"current_and_accrued_liabilities_accounts_payable_013_duration","dialect":{"table":"current_and_accrued_liabilities_accounts_payable_013_duration"},"title":"013 - Schedule - Current and Accrued Liabilities - Accounts Payable - duration","description":"ferc:ScheduleCurrentAndAccruedLiabilitiesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"accounts_payable_to_associate_companies_axis","title":"Accounts Payable to Associate Companies [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about accounts payable to associate companies."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. 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This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"associate_company_name","title":"Associate Company Name","type":"string","format":"default","description":"Name of associate company."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","miscellaneous_current_and_accrued_liabilities_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"current_and_accrued_liabilities_miscellaneous_013_instant","dialect":{"table":"current_and_accrued_liabilities_miscellaneous_013_instant"},"title":"013 - Schedule - Current and Accrued Liabilities - Miscellaneous - instant","description":"ferc:ScheduleCurrentAndAccruedLiabilitiesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"miscellaneous_current_and_accrued_liabilities_axis","title":"Miscellaneous Current and Accrued Liabilities [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about miscellaneous current and accrued liabilities."},{"name":"miscellaneous_current_and_accrued_liabilities","title":"Miscellaneous Current and Accrued Liabilities","type":"number","format":"default","description":"This account must include the amount of all other current and accrued liabilities not provided for elsewhere, appropriately designated and supported so as to show the nature of each liability."}],"primary_key":["entity_id","filing_name","publication_time","date","miscellaneous_current_and_accrued_liabilities_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"current_and_accrued_liabilities_total_013_duration","dialect":{"table":"current_and_accrued_liabilities_total_013_duration"},"title":"013 - Schedule - Current and Accrued Liabilities - Total - duration","description":"ferc:ScheduleCurrentAndAccruedLiabilitiesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"current_and_accrued_liabilities_total_013_instant","dialect":{"table":"current_and_accrued_liabilities_total_013_instant"},"title":"013 - Schedule - Current and Accrued Liabilities - Total - instant","description":"ferc:ScheduleCurrentAndAccruedLiabilitiesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"accounts_payable_to_associate_companies","title":"Accounts Payable to Associate Companies","type":"number","format":"default","description":"This account must include all amounts payable to associate companies by the service company within one year, which are not provided for in other accounts."},{"name":"notes_payable_accounts_payable_and_miscellaneous_current_and_accrued_liabilities_to_associated_companies","title":"Notes Payable, Accounts Payable, and Miscellaneous Current and Accrued Liabilities to Associated Companies","type":"number","format":"default","description":"Amount of notes payable, accounts payable, and miscellaneous accrued liabilities to associated companies as of the current period."},{"name":"miscellaneous_current_and_accrued_liabilities","title":"Miscellaneous Current and Accrued Liabilities","type":"number","format":"default","description":"This account must include the amount of all other current and accrued liabilities not provided for elsewhere, appropriately designated and supported so as to show the nature of each liability."},{"name":"notes_payable_to_associate_companies","title":"Notes Payable to Associate Companies","type":"number","format":"default","description":"(a) This account must include amounts owing to associate companies on notes, drafts, acceptances, or other similar evidences of indebtedness, and open accounts payable on demand or not more than one year from date of issue or creation.\n\n(b) Exclude from this account notes and accounts that are includible in account 223, Advances from associate companies (§367.2230)."}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"notes_to_financial_statements_014_duration","dialect":{"table":"notes_to_financial_statements_014_duration"},"title":"014 - Schedule - Notes to Financial Statements - duration","description":"ferc:ScheduleNotesToFinancialStatementsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"disclosure_of_significant_contingent_assets_or_liabilities_text_block","title":"Disclosure of Significant Contingent Assets or Liabilities [Text Block]","type":"string","format":"default","description":"Furnish particulars as to any significant contingent assets or liabilities existing at the end of the year."},{"name":"disclosure_of_significant_increases_in_services_rendered_or_expenses_incurred_text_block","title":"Disclosure of Significant Increases in Services Rendered or Expenses Incurred [Text Block]","type":"string","format":"default","description":"Furnish particulars as to any significant increase in services rendered or expenses incurred during the year."},{"name":"disclosure_of_extraordinary_income_or_extraordinary_deduction_amounts_text_block","title":"Disclosure of Extraordinary Income or Extraordinary Deduction Amounts [Text Block]","type":"string","format":"default","description":"Furnish particulars as to any amounts recorded in Account 434, Extraordinary Income, or Account 435, Extraordinary Deductions."},{"name":"disclosure_of_important_disclosures_regarding_the_financial_statements_text_block","title":"Disclosure of Important Disclosures Regarding the Financial Statements [Text Block]","type":"string","format":"default","description":"Use the space below for important notes regarding the financial statements or any account thereof."},{"name":"disclosure_of_descriptions_of_annual_statements_supplied_to_associate_service_companies_text_block","title":"Disclosure of Descriptions of Annual Statements Supplied to Associate Service Companies [Text Block]","type":"string","format":"default","description":"Describe the annual statement supplied to each associate service company in support of the amount of interest on borrowed capital and compensation for use of capital billed during the calendar year.  State the basis for billing of interest to each associate company.  If a ratio, describe in  detail how ratio is computed.  If more than one ratio explain the calculation.  Report the amount of interest borrowed and/or compensation for use of capital billed to each associate company."},{"name":"disclosure_of_references_to_financial_statement_notes_text_block","title":"Disclosure of References to Financial Statement Notes [Text Block]","type":"string","format":"default","description":"Notes relating to financial statements shown elsewhere in this report may be indicated here by reference."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"notes_to_financial_statements_014_instant","dialect":{"table":"notes_to_financial_statements_014_instant"},"title":"014 - Schedule - Notes to Financial Statements - instant","description":"ferc:ScheduleNotesToFinancialStatementsAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"comparative_income_statement_015_duration","dialect":{"table":"comparative_income_statement_015_duration"},"title":"015 - Schedule - Comparative Income Statement - duration","description":"ferc:ScheduleStatementOfIncomeAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"provision_for_deferred_income_taxes_credit_other_income_and_deductions","title":"Provision for Deferred Income Taxes, Credit, Other Income and Deductions","type":"number","format":"default","description":"This account must include the amounts of those allocations of deferred taxes and deferrals of taxes, credit, that relate to other income and deductions."},{"name":"depreciation_expense_for_asset_retirement_costs","title":"Depreciation Expense for Asset Retirement Costs","type":"number","format":"default","description":"This account must include the depreciation expense for asset retirement costs included in service company property."},{"name":"operation_expense","title":"Operation Expense","type":"number","format":"default","description":"There must be shown under this caption the total amount included in the service company operation expense accounts 500 through 589 (§§367.5000 through 367.5890), 800 through 881 (§§367.8000 through 367.8810) and 901 through 931 (§§367.9010 through 367.9310)."},{"name":"taxes_applicable_to_other_income_and_deductions","title":"Taxes Applicable to Other Income and Deductions","type":"number","format":"default","description":"Amount of taxes applicable to other income and deductions."},{"name":"other_income","title":"Other Income","type":"number","format":"default","description":"Amount of income and revenue assigned to other income."},{"name":"losses_from_disposition_of_service_company_plant","title":"Losses from Disposition of Service Company Plant","type":"number","format":"default","description":"(a) The service company must record in this account losses resulting from the settlement of asset retirement obligations related to service company plant in accordance with the accounting prescribed in General Instructions in §367.22.\n\n(b) Income taxes relating to losses, recorded in this account must be recorded in Account 409.1, Income Taxes, operating income (§367.4091)."},{"name":"taxes_other_than_income_taxes_other_income_and_deductions","title":"Taxes Other than Income Taxes, Other Income and Deductions","type":"number","format":"default","description":"This account must include those taxes, other than income taxes, that relate to other income and deductions."},{"name":"interest_charges","title":"Interest Charges","type":"number","format":"default","description":"Interest charges relating to borrowed funds for the period."},{"name":"loss_on_disposition_of_property","title":"Loss on Disposition of Property","type":"number","format":"default","description":"This account must be charged with the loss on the sale, conveyance, exchange or transfer of service or other property to another. The reduction in income taxes relating to losses recorded in this account must be recorded in account 409.2, Income taxes, other income and deductions (§367.4092)."},{"name":"amortization_of_other_property","title":"Amortization of Other Property","type":"number","format":"default","description":"(a) When authorized by the Commission, this account must include charges for amortization of intangible or other property that does not have a definite or terminable life and that is not subject to charges for depreciation expense.\n\n(b) This account must be supported in sufficient detail to show the amortization applicable to each investment being amortized, together with the book cost of the investment and the period over which it is being written off."},{"name":"extraordinary_deductions","title":"Extraordinary Deductions","type":"number","format":"default","description":"This account must be debited with losses of unusual nature and infrequent occurrence that would significantly distort the current year's income computed before extraordinary items, if reported other than as extraordinary items. Income tax relating to the amounts recorded in this account must be recorded in account 409.3, Income taxes, extraordinary items (§367.4093) (See General Instructions in §367.8)."},{"name":"gain_on_disposition_of_property","title":"Gain on Disposition of Property","type":"number","format":"default","description":"This account must be credited with the gain on the sale, conveyance, exchange, or transfer of service or other property to another. Income taxes on gains recorded in this account must be recorded in account 409.2, Income taxes, other income and deductions (§367.4092)."},{"name":"cost_and_expenses_of_construction_or_other_services","title":"Cost and Expenses of Construction or Other Services","type":"number","format":"default","description":"This account must include expenditures related to the performance of construction or service contracts, under which the service company undertakes projects to construct physical property for associate or non-associate companies (see General Instructions §367.24, Construction and service contracts for other companies) and the cost of services performed for others not provided for elsewhere."},{"name":"other_income_deductions","title":"Other Income Deductions","type":"number","format":"default","description":"Other income deductions as defined."},{"name":"investment_tax_credit_adjustments_nonutility_operations","title":"Investment Tax Credit Adjustments, Nonutility Operations","type":"number","format":"default","description":"This account must include the amount of those investment tax credit adjustments not properly included in other accounts."},{"name":"costs_and_expenses_of_merchandising_jobbing_and_contract_work","title":"Costs and Expenses of Merchandising, Jobbing and Contract Work","type":"number","format":"default","description":"(a) This account must include the following labor items for services provided:\n(1) Canvassing and demonstrating appliances in homes and other places for the purpose of selling appliances.\n(2) Demonstrating and selling activities in sales rooms.\n(3) Installing appliances on customer premises where the work is done only for purchasers of appliances from the associated company.\n(4) Installing wiring, piping, or other property work, on a jobbing or contract basis.\n(5) Preparing advertising materials for appliance sales purposes.\n(6) Receiving and handling customer orders for merchandise or for jobbing services.\n(7) Cleaning and tidying sales rooms.\n(8) Maintaining display counters and other equipment used in merchandising.\n(9) Arranging merchandise in sales rooms and decorating display windows.\n(10) Reconditioning repossessed appliances.\n(11) Bookkeeping and other clerical work in connection with merchandise and jobbing activities.\n(12) Supervising merchandise and jobbing operations.\n(b) This account must include the following materials and expenses items:\n(1) Advertising in newspapers, periodicals, radio, television, and other similar items.\n(2) Cost of merchandise sold and of materials used in jobbing work.\n(3) Stores expenses on merchandise and jobbing stocks.\n(4) Fees and expenses of advertising and commercial artists' agencies.\n(5) Printing booklets, dodgers, and other advertising data.\n(6) Premiums given as inducement to buy appliances.\n(7) Light, heat and power.\n(8) Depreciation on equipment used primarily for merchandise and jobbing operations.\n(9) Rent of sales rooms or of equipment.\n(10) Transportation expense in delivery and pick-up of appliances by the associated company's facilities.\n(11) Stationery and office supplies and expenses.\n(12) Losses from uncollectible merchandise and jobbing accounts.\n(c) Records in support of this account shall be so kept as to permit ready summarization of costs and expenses by such major items as are feasible.\n(d) Related taxes must be recorded in account 408.2, Taxes other than income taxes, other income and deductions (§367.4082), or account 409.2, Income taxes, other income and deductions (§367.4092), as appropriate."},{"name":"miscellaneous_amortization","title":"Miscellaneous Amortization","type":"number","format":"default","description":"(a) This account must include amortization charges not includible in other accounts which are properly deductible in determining the income of the service company before interest charges. Charges included in this account, if significant in amount, must be in accordance with an orderly and systematic amortization program.\n\n(b) This account must include the following items:\n\n(1) Amortization of intangibles included in service company property.\n\n(2) Other miscellaneous amortization charges authorized to be included in this account by the Commission."},{"name":"amortization_of_premium_on_debt_credit","title":"Amortization of Premium on Debt, Credit","type":"number","format":"default","description":"(a) This account must include the amortization of unamortized net premium on outstanding long-term debt. Amounts credited to this account must be charged concurrently to account 225, Unamortized premium on long-term debt (§367.2250).\n\n(b) This account must be kept or supported so as to show the premium on each class and series of long-term debt.\n\n(c) This account must include the following items:\n\n(1) Loss relating to investments in securities written-off or written-down.\n\n(2) Loss on sale of investments.\n\n(3) Loss on reacquisition, resale or retirement of service company's debt securities.\n\n(4) Preliminary survey and investigation expenses related to abandoned projects, when not written-off to the appropriate operating expense account."},{"name":"operating_revenues","title":"Operating Revenues","type":"number","format":"default","description":"There must be shown under this caption the total amount included in the service company operating revenue accounts 457 through 459 (§§367.4570 through 367.4590)."},{"name":"penalties","title":"Penalties","type":"number","format":"default","description":"This account must include payments by the service company for penalties or fines for violation of any regulatory statutes by the service company or its officials."},{"name":"income_taxes_other_income_and_deductions","title":"Income Taxes, Other Income and Deductions","type":"number","format":"default","description":"This account must include the amount of those local, state and Federal income taxes (both positive and negative), that relate to other income and deductions."},{"name":"regulatory_credits","title":"Regulatory Credits","type":"number","format":"default","description":"This account shall be credited, when appropriate, with amounts debited to Account 182.3, Other Regulatory Assets, to establish regulatory assets. This account shall also be credited, when appropriate, with the amounts debited to Account 254, Other Regulatory Liabilities, concurrent with the return of such amounts to customers through rates."},{"name":"taxes_other_than_income_taxes_operating_income","title":"Taxes Other than Income Taxes, Operating Income","type":"number","format":"default","description":"This account must include those taxes, other than income taxes, that relate to service company operating income. This account must be maintained so as to allow ready identification of the various classes of taxes."},{"name":"depreciation_expense","title":"Depreciation Expense","type":"number","format":"default","description":"(a) This account must include the amount of depreciation for all service company property, the cost of which is included in accounts 390 through 399.1 (§§367.3900 through 367.3991). Provide subaccounts by each class of service company property owned or leased except the depreciation expense that is charged to clearing accounts or to account 416, Costs and expenses of merchandising, jobbing and contract work (§367.4160).\n(b) The service company must keep the records of property and property retirements that will reflect the service life of property that has been retired and aid in estimating probable service life by mortality, turnover, or other appropriate methods; and also the records that will reflect the percentage of salvage and costs of removal for property retired from each account, or related subaccount, for depreciable property.\n(c) Depreciation expenses applicable to transportation equipment, shop equipment, tools, work equipment, power operated equipment and other general equipment may be charged to clearing accounts as necessary in order to obtain a proper distribution of expenses between construction and operation."},{"name":"net_extraordinary_items","title":"Net Extraordinary Items","type":"number","format":"default","description":"Extraordinary income less extraordinary deductions."},{"name":"interest_on_debt_to_associate_companies","title":"Interest on Debt to Associate Companies","type":"number","format":"default","description":"This account must include interest accrued on amounts included in account 223, Advances from associate companies (§ 367.2230), and account 233, Notes payable to associate companies (§ 367.2330). The records supporting the entries to this account must be kept so as to show to who the interest is to be paid, the period covered by the accrual, the rate of interest and the principal amount of the advances or other obligations on which the interest is accrued. Separate subaccounts must be maintained for each related debt account."},{"name":"amortization_of_limited_term_property","title":"Amortization of Limited-Term Property","type":"number","format":"default","description":"This account must include amortization charges applicable to amounts included in the service company property accounts for limited-term franchises, licenses, patent rights, limited-term interests in land, and expenditures on leased property where the service life of the improvements is terminable by action of the lease. The charges to this account must be sufficient to distribute the book cost of each investment as evenly as may be over the period of its benefit (See account 111, Accumulated provision for amortization of service company property (§367.1110))."},{"name":"provision_for_deferred_income_taxes_other_income_and_deductions","title":"Provision for Deferred Income Taxes, Other Income and Deductions","type":"number","format":"default","description":"This account must include the amounts of those deferrals of taxes and allocations of deferred taxes that relate to other income and deductions."},{"name":"income_taxes_extraordinary_items","title":"Income Taxes, Extraordinary Items","type":"number","format":"default","description":"This account must include the amount of those local, state and Federal income taxes (both positive and negative), that relate to extraordinary items."},{"name":"gains_from_disposition_of_service_company_plant","title":"Gains from Disposition of Service Company Plant","type":"number","format":"default","description":"(a) The service company must record in this account gains resulting from the settlement of asset retirement obligations related to service company plant in accordance with the accounting prescribed in General Instructions in §367.22.\n\n(b) Income taxes relating to losses, recorded in this account must be recorded in Account 409.1, Income Taxes, operating income (§367.4091)."},{"name":"equity_in_earnings_of_subsidiary_companies","title":"Equity in Earnings of Subsidiary Companies (Major Only)","type":"number","format":"default","description":"This account must include the service company's equity in the earnings or losses of subsidiary companies for the year."},{"name":"income_before_extraordinary_items","title":"Income Before Extraordinary Items","type":"number","format":"default","description":"Income or Loss from continuing and discontinued operations, net of taxes, but before extraordinary items."},{"name":"accretion_expense","title":"Accretion Expense","type":"number","format":"default","description":"This account must be charged for accretion expense on the liabilities associated with asset retirement obligations included in account 230, Asset retirement obligations (§367.2300), related to service company property."},{"name":"other_interest_expense","title":"Other Interest Expense","type":"number","format":"default","description":"This account must include all interest charges not provided for elsewhere."},{"name":"extraordinary_income","title":"Extraordinary Income","type":"number","format":"default","description":"This account must be credited with gains of unusual nature and infrequent occurrence that would significantly distort the current year's income computed before extraordinary items, if reported other than as extraordinary items. Income tax relating to the amounts recorded in this account must be recorded in account 409.3, Income taxes, extraordinary items (§367.4093) (See General Instructions in §367.8)."},{"name":"miscellaneous_nonoperating_income","title":"Miscellaneous Nonoperating Income","type":"number","format":"default","description":"This account must include all revenue and expense items except taxes properly includible in the income account and not provided for elsewhere. Related taxes must be recorded in account 408.2, Taxes other than income taxes, other income and deductions (§367.4082), or account 409.2, Income taxes, other income and deductions (§367.4092)."},{"name":"maintenance_expense","title":"Maintenance Expense","type":"number","format":"default","description":"There must be shown under this caption the total amount included in the service company maintenance expense accounts 500 through 598 (§§367.5000 through 367.5890), 800 through 894 (§§367.8000 through 367.8810), and 935 (§367.9350)."},{"name":"income_taxes_operating_income","title":"Income Taxes, Operating Income","type":"number","format":"default","description":"This account must include the amount of those local, state and Federal income taxes that relate to service company operating income."},{"name":"investment_tax_credit_adjustments_service_company_property","title":"Investment Tax Credit Adjustments, Service Company Property","type":"number","format":"default","description":"This account must include the amount of those investment tax credit adjustments that relate to service company property."},{"name":"life_insurance","title":"Life Insurance","type":"number","format":"default","description":"This account must include all payments for life insurance of officers and employees where the service company is beneficiary (net premiums less increase in cash surrender value of policies)."},{"name":"provision_for_deferred_income_taxes_credit_operating_income","title":"Provision for Deferred Income Taxes, Credit, Operating Income","type":"number","format":"default","description":"This account must include the amounts of those allocations of deferred taxes and deferrals of taxes, credit, that relate to service company operating income."},{"name":"net_income_loss","title":"Net Income (Loss)","type":"number","format":"default","description":"Profit or loss for the period, net of income taxes."},{"name":"operating_expenses","title":"Operating Expenses","type":"number","format":"default","description":"This account shall include the total expenses included in the operating expense accounts for the calendar year."},{"name":"other_deductions","title":"Other Deductions","type":"number","format":"default","description":"This account must include other miscellaneous expenses that are not properly included in service company operations."},{"name":"interest_on_long_term_debt","title":"Interest on Long-Term Debt","type":"number","format":"default","description":"(a) This account must include the amount of interest on outstanding long-term debt issued or assumed by the service company, the liability for which is included in account 224, Other long-term debt (§367.2240).\n(b) This account must be kept or supported so as to show the interest accruals on each class and series of long-term debt.\n(c) This account must not include interest on nominally issued or nominally outstanding long-term debt, including securities assumed."},{"name":"allowance_for_borrowed_funds_used_during_construction_credit","title":"Allowance for Borrowed Funds Used During Construction, Credit","type":"number","format":"default","description":"This account must include concurrent credits for allowance for borrowed funds used during construction."},{"name":"provision_for_deferred_income_taxes_operating_income","title":"Provision for Deferred Income Taxes, Operating Income","type":"number","format":"default","description":"This account must include the amounts of those deferrals of taxes and allocations of deferred taxes that relate to service company operating income."},{"name":"expenditures_for_certain_civic_political_and_related_activities","title":"Expenditures for Certain Civic, Political and Related Activities","type":"number","format":"default","description":"(a) This account must include expenditures for the purpose of influencing public opinion with respect to the election or appointment of public officials, referenda, legislation, or ordinances (either with respect to the possible adoption of new referenda, legislation or ordinances or repeal or modification of existing referenda, legislation or ordinances) or approval, modification, or revocation of franchises; or for the purpose of influencing the decisions of public officials.\n\n(b) This account must not include expenditures that are directly related to appearances before regulatory or other governmental bodies in connection with an associate utility company's existing or proposed operations."},{"name":"regulatory_debits","title":"Regulatory Debits","type":"number","format":"default","description":"This account shall be debited, when appropriate, with amounts credited to Account 254, Other Regulatory Liabilities, to record regulatory liabilities imposed on the service company by the ratemaking actions of regulatory agencies. This account shall also be debited, when appropriate, with the amounts credited to Account 182.3, Other Regulatory Assets, concurrent with the recovery of such amounts in rates."},{"name":"allowance_for_other_funds_used_during_construction","title":"Allowance for Other Funds Used During Construction","type":"number","format":"default","description":"This account must include concurrent credits for allowance for other funds used during construction."},{"name":"amortization_of_debt_discount_and_expense","title":"Amortization of Debt Discount and Expense","type":"number","format":"default","description":"(a) This account must include the amortization of unamortized debt discount and expense on outstanding long-term debt. Amounts charged to this account must be credited concurrently to accounts 181, Unamortized debt expense (§367.1810), and 226, Unamortized discount on long-term debt—Debit (§367.2260).\n(b) This account must be kept or supported so as to show the debt discount and expense on each class and series of long-term debt."},{"name":"donations","title":"Donations","type":"number","format":"default","description":"This account must include all payments or donations for charitable, social or community welfare purposes."},{"name":"interest_and_dividend_income","title":"Interest and Dividend Income","type":"number","format":"default","description":"(a) This account must include interest revenues on securities, loans, notes, advances, special deposits, tax refunds and all other interest-bearing assets, and dividends on stocks of other companies, whether the securities on which the interest and dividends are received are carried as investments or included in sinking or other special fund accounts.\n(b) This account may include the pro rata amount necessary to extinguish (during the interval between the date of acquisition and the date of maturity) the difference between the cost to the service company and the face value of interest-bearing securities. The amounts credited or charged must be concurrently included in the accounts in which the securities are carried.\n(c) Where significant in amount, expenses, excluding operating taxes and income taxes, applicable to security investments and to interest and dividend revenues on the account must be charged in this account.\n(d) Related taxes must be recorded in account 408.2, Taxes other than income taxes, other income and deductions (§367.4082), or account 409.2, Income taxes, other income and deductions (§367.4092).\n(e) Interest accrued, the payment of which is not reasonably assured, dividends receivable that have not been declared or guaranteed, and interest or dividends upon reacquired securities issued or assumed by the service company must not be credited to this account."},{"name":"extraordinary_items_after_taxes","title":"Extraordinary Items After Taxes","type":"number","format":"default","description":"Extraordinary income less extraordinary deductions and income taxes related to extraordinary items."},{"name":"operating_income_net","title":"Operating Income Net","type":"number","format":"default","description":"Net result of deducting operating expenses from operating revenue."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"comparative_income_statement_015_instant","dialect":{"table":"comparative_income_statement_015_instant"},"title":"015 - Schedule - Comparative Income Statement - instant","description":"ferc:ScheduleStatementOfIncomeAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"analysis_of_charges_for_service_associate_and_non_associate_companies_016_duration","dialect":{"table":"analysis_of_charges_for_service_associate_and_non_associate_companies_016_duration"},"title":"016 - Schedule - Analysis of Charges for Service- Associate and Non-Associate Companies - duration","description":"ferc:ScheduleAnalysisOfChargesForServiceAssociateAndNonAssociateCompaniesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"hydraulic_power_generation_maintenance_expenses_associate_company_indirect_cost","title":"Hydraulic Power Generation Maintenance Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Hydraulic Power Generation Maintenance Expenses."},{"name":"load_dispatch_transmission_service_and_scheduling_nonassociate_company_direct_cost","title":"Load Dispatch-Transmission Service and Scheduling, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Load Dispatch-Transmission Service and Scheduling."},{"name":"station_expenses_transmission_expense_associate_company_direct_cost","title":"Station Expenses, Transmission Expense, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Station Expenses, Transmission Expense."},{"name":"allowance_for_borrowed_funds_used_during_construction_direct_cost","title":"Allowance for Borrowed Funds Used During Construction, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Allowance for Borrowed Funds Used During Construction."},{"name":"miscellaneous_general_expenses_direct_cost","title":"Miscellaneous General Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Miscellaneous General Expenses."},{"name":"maintenance_supervision_and_engineering_gas_transmission_expenses_nonassociate_company_direct_cost","title":"Maintenance Supervision and Engineering, Gas Transmission Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Maintenance supervision and engineering, Gas Transmission Expenses."},{"name":"demonstrating_and_selling_expenses_indirect_cost","title":"Demonstrating and Selling Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Demonstrating and Selling Expenses."},{"name":"loss_on_disposition_of_property_indirect_cost","title":"Loss on Disposition of Property, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Loss on Disposition of Property."},{"name":"supervision_sales_expense_associate_company_indirect_cost","title":"Supervision, Sales Expense, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Supervision, Sales Expense."},{"name":"decrease_in_provision_for_deferred_taxes_nonassociate_company_direct_cost","title":"Decrease in Provision for Deferred Taxes, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Provision for Deferred Taxes – Credit."},{"name":"generation_interconnection_studies_nonassociate_company","title":"Generation Interconnection Studies, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Generation Interconnection Studies."},{"name":"investment_tax_credit_adjustments_service_company_property_and_other_associate_company","title":"Investment Tax Credit Adjustments, Service Company Property and Other, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Investment Tax Credit Adjustment."},{"name":"nuclear_power_generation_maintenance_expense_direct_cost","title":"Nuclear Power Generation Maintenance Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Nuclear Power Generation Maintenance Expense."},{"name":"investment_tax_credit_adjustments_service_company_property_and_other_nonassociate_company_direct_cost","title":"Investment Tax Credit Adjustments, Service Company Property and Other, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Investment Tax Credit Adjustment."},{"name":"meter_reading_expenses_associate_company_indirect_cost","title":"Meter Reading Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Meter reading expenses."},{"name":"miscellaneous_customer_service_and_informational_expenses_associate_company","title":"Miscellaneous Customer Service and Informational Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Miscellaneous Customer Service And Informational Expenses."},{"name":"generation_interconnection_studies","title":"Generation Interconnection Studies","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred to conduct generation interconnection studies for proposed interconnections with the transmission system. Detailed records shall be maintained for each study undertaken and all reimbursements received for conducting such a study."},{"name":"administrative_and_general_operation_expenses_associate_company","title":"Administrative and General Operation Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Administrative and General Operation Expenses."},{"name":"miscellaneous_amortization_associate_company","title":"Miscellaneous Amortization, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Miscellaneous Amortization."},{"name":"life_insurance_nonassociate_company_direct_cost","title":"Life Insurance, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Life Insurance."},{"name":"regional_market_operation_expenses_nonassociate_company","title":"Regional Market Operation Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Regional Market Operation Expenses."},{"name":"supervision_customer_service_and_information_expenses_nonassociate_company_indirect_cost","title":"Supervision, Customer Service and Information Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Supervision, Customer service and information expenses."},{"name":"non_operating_rental_income_direct_cost","title":"Non-Operating Rental Income, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Non-operating Rental Income."},{"name":"production_expenses_direct_cost","title":"Production Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Production Expenses."},{"name":"other_expenses_gas_transmission_direct_cost","title":"Other Expenses Gas Transmission, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Other Expenses Gas Transmission."},{"name":"operation_supervision_and_engineering_gas_transmission_expenses_associate_company_indirect_cost","title":"Operation Supervision and Engineering, Gas Transmission Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Operation supervision and engineering, Gas Transmission Expenses."},{"name":"rents_gas_transmission_expense_associate_company","title":"Rents, Gas Transmission Expense, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Rents, Gas Transmission Expense."},{"name":"other_storage_maintenance_expenses_associate_company","title":"Other Storage Maintenance Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Other Storage Maintenance Expenses."},{"name":"maintenance_of_underground_lines_nonassociate_company_direct_cost","title":"Maintenance of Underground Lines, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Maintenance of Underground Lines."},{"name":"transmission_of_electricity_by_others_direct_cost","title":"Transmission of Electricity by Others, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Transmission of Electricity by Others."},{"name":"maintenance_of_mains_nonassociate_company","title":"Maintenance of Mains, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Maintenance of Mains."},{"name":"reliability_planning_and_standards_development_direct_cost","title":"Reliability Planning and Standards Development, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Reliability Planning and Standards Development."},{"name":"interest_on_debt_to_associate_companies_nonassociate_company","title":"Interest on Debt to Associate Companies, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Interest on Debt to Associate Companies."},{"name":"other_power_supply_expense_nonassociate_company_direct_cost","title":"Other Power Supply Expense, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Other Power Supply Expense."},{"name":"outside_services_employed_direct_cost","title":"Outside Services Employed, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Outside Services Employed."},{"name":"maintenance_of_other_equipment_transmission_expenses","title":"Maintenance of Other Equipment, Transmission Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment, the book cost of which is includible in account 371, Other Equipment. (See operating expense instruction 2.)"},{"name":"demonstrating_and_selling_expenses_associate_company_indirect_cost","title":"Demonstrating and Selling Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Demonstrating and Selling Expenses."},{"name":"miscellaneous_income_or_loss_direct_cost","title":"Miscellaneous Income or Loss, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Miscellaneous Income or Loss."},{"name":"regional_market_operation_expenses_indirect_cost","title":"Regional Market Operation Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Regional Market Operation Expenses."},{"name":"cost_of_service_nonassociate_company","title":"Cost of Service, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Cost of Service."},{"name":"customer_records_and_collection_expenses_indirect_cost","title":"Customer Records and Collection Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Customer records and collection expenses."},{"name":"supervision_customer_service_and_information_expenses_associate_company_indirect_cost","title":"Supervision, Customer Service and Information Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Supervision, Customer service and information expenses."},{"name":"maintenance_of_measuring_and_regulating_station_equipment_indirect_cost","title":"Maintenance of Measuring and Regulating Station Equipment, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Maintenance of Measuring And Regulating Station Equipment."},{"name":"amortization_of_debt_discount_and_expense_nonassociate_company_indirect_cost","title":"Amortization of Debt Discount and Expense, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Amortization of Debt Discount and Expense."},{"name":"maintenance_of_mains_transmission_expenses","title":"Maintenance of Mains, Transmission Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of mains, the book cost of which is includible in account 367, Mains. (See operating expense instruction 2.)"},{"name":"interest_and_dividend_income","title":"Interest and Dividend Income","type":"number","format":"default","description":"(a) This account must include interest revenues on securities, loans, notes, advances, special deposits, tax refunds and all other interest-bearing assets, and dividends on stocks of other companies, whether the securities on which the interest and dividends are received are carried as investments or included in sinking or other special fund accounts.\n(b) This account may include the pro rata amount necessary to extinguish (during the interval between the date of acquisition and the date of maturity) the difference between the cost to the service company and the face value of interest-bearing securities. The amounts credited or charged must be concurrently included in the accounts in which the securities are carried.\n(c) Where significant in amount, expenses, excluding operating taxes and income taxes, applicable to security investments and to interest and dividend revenues on the account must be charged in this account.\n(d) Related taxes must be recorded in account 408.2, Taxes other than income taxes, other income and deductions (§367.4082), or account 409.2, Income taxes, other income and deductions (§367.4092).\n(e) Interest accrued, the payment of which is not reasonably assured, dividends receivable that have not been declared or guaranteed, and interest or dividends upon reacquired securities issued or assumed by the service company must not be credited to this account."},{"name":"maintenance_of_energy_storage_equipment_indirect_cost","title":"Maintenance of Energy Storage Equipment, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Maintenance of Energy Storage Equipment."},{"name":"administrative_and_general_operation_expenses_nonassociate_company","title":"Administrative and General Operation Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Administrative and General Operation Expenses."},{"name":"rents_gas_transmission_expense","title":"Rents, Gas Transmission Expense","type":"number","format":"default","description":"This account shall include rents for property of others used, occupied or operated in connection with the operation of the transmission system. Include herein rentals paid for regulator sites, railroad crossings, rights-of-way, annual payments to governmental bodies and others for use of public or private lands, and reservations for rights-of-way. (See operating expense instruction 3.)"},{"name":"regional_market_operation_expenses_associate_company_indirect_cost","title":"Regional Market Operation Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Regional Market Operation Expenses."},{"name":"transmission_and_compression_of_gas_by_others_nonassociate_company_indirect_cost","title":"Transmission and Compression of Gas by Others, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Transmission and Compression of Gas By Others."},{"name":"other_power_generation_maintenance_expenses_nonassociate_company_indirect_cost","title":"Other Power Generation Maintenance Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Other Power Generation Maintenance Expenses."},{"name":"regional_market_maintenance_expenses_nonassociate_company_direct_cost","title":"Regional Market Maintenance Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Regional Market Maintenance Expenses."},{"name":"distribution_maintenance_expense_electric_associate_company_direct_cost","title":"Distribution Maintenance Expense Electric, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Distribution Maintenance Expense Electric."},{"name":"maintenance_of_energy_storage_equipment_nonassociate_company","title":"Maintenance of Energy Storage Equipment, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Maintenance of Energy Storage Equipment."},{"name":"accretion_expense","title":"Accretion Expense","type":"number","format":"default","description":"This account must be charged for accretion expense on the liabilities associated with asset retirement obligations included in account 230, Asset retirement obligations (§367.2300), related to service company property."},{"name":"deferred_income_taxes_provision","title":"Deferred Income Taxes Provision","type":"number","format":"default","description":"Total cost of service related to account Provision for Deferred Taxes."},{"name":"distribution_operation_gas_expenses_nonassociate_company_direct_cost","title":"Distribution Operation Gas Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Distribution Operation Gas Expenses."},{"name":"miscellaneous_amortization_direct_cost","title":"Miscellaneous Amortization, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Miscellaneous Amortization."},{"name":"load_dispatch_reliability_nonassociate_company_direct_cost","title":"Load Dispatch-Reliability, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Load Dispatch-Reliability."},{"name":"other_expenses_gas_transmission_nonassociate_company","title":"Other Expenses Gas Transmission, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Other Expenses Gas Transmission."},{"name":"informational_and_instructional_advertising_expenses_nonassociate_company_direct_cost","title":"Informational and Instructional Advertising Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Informational And Instructional Advertising Expenses."},{"name":"underground_storage_operation_expenses_associate_company","title":"Underground Storage Operation Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Underground Storage Operation Expenses."},{"name":"changes_to_regulatory_assets_liabilities_net_associate_company","title":"Changes to Regulatory Assets Liabilities Net, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Regulatory Debits/Credits - Net."},{"name":"allowance_for_borrowed_funds_used_during_construction_associate_company_direct_cost","title":"Allowance for Borrowed Funds Used During Construction, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Allowance for Borrowed Funds Used During Construction."},{"name":"distribution_maintenance_gas_expenses_indirect_cost","title":"Distribution Maintenance Gas Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Distribution Maintenance Gas Expenses."},{"name":"nuclear_power_generation_maintenance_expense_associate_company","title":"Nuclear Power Generation Maintenance Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Nuclear Power Generation Maintenance Expense."},{"name":"miscellaneous_sales_expenses_indirect_cost","title":"Miscellaneous Sales Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Miscellaneous Sales Expenses."},{"name":"load_dispatch_monitor_and_operate_transmission_system","title":"Load Dispatch, Monitor and Operate Transmission System","type":"number","format":"default","description":"This account shall include the costs of labor, materials used and expenses incurred by a regional transmission service provider or other transmission provider to monitor, assess and operate the power system and individual transmission facilities in real-time to maintain safe and reliable operation of the transmission system. This account shall also include the expense incurred to manage transmission facilities to maintain system reliability and to monitor the real-time flows and direct actions according to regional plans and tariffs as necessary."},{"name":"rents_administrative_and_general_expense_nonassociate_company_indirect_cost","title":"Rents, Administrative and General Expense, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Rents, Administrative and General Expense."},{"name":"supervision_sales_expense_associate_company","title":"Supervision, Sales Expense, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Supervision, Sales Expense."},{"name":"amortization_of_premium_on_debt_credit","title":"Amortization of Premium on Debt, Credit","type":"number","format":"default","description":"(a) This account must include the amortization of unamortized net premium on outstanding long-term debt. Amounts credited to this account must be charged concurrently to account 225, Unamortized premium on long-term debt (§367.2250).\n\n(b) This account must be kept or supported so as to show the premium on each class and series of long-term debt.\n\n(c) This account must include the following items:\n\n(1) Loss relating to investments in securities written-off or written-down.\n\n(2) Loss on sale of investments.\n\n(3) Loss on reacquisition, resale or retirement of service company's debt securities.\n\n(4) Preliminary survey and investigation expenses related to abandoned projects, when not written-off to the appropriate operating expense account."},{"name":"maintenance_supervision_and_engineering_electric_transmission_expenses_associate_company_indirect_cost","title":"Maintenance Supervision and Engineering, Electric Transmission Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Maintenance supervision and engineering, Electric Transmission Expenses."},{"name":"maintenance_supervision_and_engineering_electric_transmission_expenses_associate_company","title":"Maintenance Supervision and Engineering, Electric Transmission Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Maintenance supervision and engineering, Electric Transmission Expenses."},{"name":"donations_nonassociate_company_direct_cost","title":"Donations, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Donations."},{"name":"miscellaneous_sales_expenses_direct_cost","title":"Miscellaneous Sales Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Miscellaneous Sales Expenses."},{"name":"distribution_maintenance_gas_expenses_nonassociate_company_direct_cost","title":"Distribution Maintenance Gas Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Distribution Maintenance Gas Expenses."},{"name":"system_control_and_load_dispatching_gas_indirect_cost","title":"System Control and Load Dispatching Gas, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account System Control and Load Dispatching Gas."},{"name":"maintenance_of_mains_indirect_cost","title":"Maintenance of Mains, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Maintenance of Mains."},{"name":"miscellaneous_customer_accounts_expenses_nonassociate_company_indirect_cost","title":"Miscellaneous Customer Accounts Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Miscellaneous customer accounts expenses."},{"name":"outside_services_employed_nonassociate_company_direct_cost","title":"Outside Services Employed, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Outside Services Employed."},{"name":"cost_of_service_indirect_cost","title":"Cost of Service, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Cost of Service."},{"name":"operation_supervision_and_engineering_electric_transmission_expenses_direct_cost","title":"Operation Supervision and Engineering, Electric Transmission Expenses, Direct Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Operation supervision and engineering, Electric Transmission Expenses."},{"name":"miscellaneous_sales_expenses_nonassociate_company","title":"Miscellaneous Sales Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Miscellaneous Sales Expenses."},{"name":"operation_supplies_and_expenses_transmission_nonassociate_company","title":"Operation Supplies and Expenses Transmission, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Operation Supplies and Expenses Transmission."},{"name":"transmission_and_compression_of_gas_by_others_associate_company_direct_cost","title":"Transmission and Compression of Gas by Others, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Transmission and Compression of Gas By Others."},{"name":"operation_and_maintenance_expense_electric_associate_company","title":"Operation and Maintenance Expense Electric, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Operation and Maintenance Expense Electric."},{"name":"system_control_and_load_dispatching_gas_associate_company_indirect_cost","title":"System Control and Load Dispatching Gas, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account System Control and Load Dispatching Gas."},{"name":"operation_of_energy_storage_equipment_transmission_expense_nonassociate_company","title":"Operation of Energy Storage Equipment, Transmission Expense, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Operation of Energy Storage Equipment, Transmission Expense."},{"name":"operation_supervision_and_engineering_gas_transmission_expenses_associate_company_direct_cost","title":"Operation Supervision and Engineering, Gas Transmission Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Operation supervision and engineering, Gas Transmission Expenses."},{"name":"informational_and_instructional_advertising_expenses_nonassociate_company_indirect_cost","title":"Informational and Instructional Advertising Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Informational And Instructional Advertising Expenses."},{"name":"maintenance_of_overhead_lines_associate_company","title":"Maintenance of Overhead Lines, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Maintenance of Overhead Lines."},{"name":"injuries_and_damages","title":"Injuries and Damages","type":"number","format":"default","description":"(a) This account must include the cost of insurance or reserve accruals to protect the service company against injuries and damages claims of employees or others, losses of such character not covered by insurance, and expenses incurred in settlement of injuries and damages claims. It also must include the cost of labor and related supplies and expenses incurred in injuries and damages activities.\n(b) Reimbursements from insurance companies or others for expenses charged to this account because of injuries and damages and insurance dividends or refunds must be credited to this account. The following items must be included in this account:\n(1) Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, and other similar items.\n(2) Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others.\n(3) Fees and expenses of claim investigators.\n(4) Payment of awards to claimants for court costs and attorneys' services.\n(5) Medical and hospital service and expenses for employees as the result of occupational injuries, or resulting from claims of others.\n(6) Compensation payments under workmen's compensation laws.\n(7) Compensation paid while incapacitated as the result of occupational injuries (See paragraph (c) of this section).\n(8) Cost of safety, accident prevention and similar educational activities.\n(c) Payments to or on behalf of employees for accident or death benefits, hospital expenses, medical supplies or for salaries while incapacitated for service or on leave of absence beyond periods normally allowed, when not the result of occupational injuries, must be charged to account 926, Employee pensions and benefits (§367.9260) (See also paragraph (e) of account 926 (§367.9260)).\n(d) The cost of injuries and damages or reserve accruals capitalized must be charged to construction directly or by transfer to construction projects from this account.\n(e) Exclude the time and expenses of employees (except those engaged in injuries and damages activities) spent in attendance at safety and accident prevention educational meetings, if occurring during the regular work period.\n(f) The cost of labor and related supplies and expenses of administrative and general employees who are only incidentally engaged in injuries and damages activities may be included in accounts 920 and 921 (§§367.9200 and 367.9210), as appropriate."},{"name":"transmission_of_electricity_by_others_associate_company_indirect_cost","title":"Transmission of Electricity by Others, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Transmission of Electricity by Others."},{"name":"accretion_expense_nonassociate_company_direct_cost","title":"Accretion Expense, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Accretion Expense."},{"name":"administrative_and_general_operation_expenses_associate_company_indirect_cost","title":"Administrative and General Operation Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Administrative and General Operation Expenses."},{"name":"generation_interconnection_studies_direct_cost","title":"Generation Interconnection Studies, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Generation Interconnection Studies."},{"name":"taxes_other_than_income_taxes_nonassociate_company_indirect_cost","title":"Taxes Other than Income Taxes, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Taxes Other Than Income Taxes."},{"name":"regulatory_commission_expenses_direct_cost","title":"Regulatory Commission Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Regulatory Commission Expenses."},{"name":"miscellaneous_customer_service_and_informational_expenses_nonassociate_company_direct_cost","title":"Miscellaneous Customer Service and Informational Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Miscellaneous Customer Service And Informational Expenses."},{"name":"losses_from_disposition_of_service_company_plant_nonassociate_company_direct_cost","title":"Losses from Disposition of Service Company Plant, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Losses from Disposition of Service Company Plant."},{"name":"maintenance_supervision_and_engineering_gas_transmission_expenses","title":"Maintenance Supervision and Engineering, Gas Transmission Expenses","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in the general supervision and direction of maintenance of transmission system facilities. Direct field supervision of specific jobs shall be charged to the appropriate maintenance accounts. (See operating expense instruction 1.)"},{"name":"maintenance_of_compressor_station_equipment_transmission_expenses","title":"Maintenance of Compressor Station Equipment, Transmission Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment, the book cost of which is includible in account 368, Compressor Station Equipment. (See operating expense instruction 2.)"},{"name":"other_gas_operation_supply_expenses","title":"Other Gas Operation Supply Expenses","type":"number","format":"default","description":"Total other gas supply production expenses"},{"name":"gas_for_compressor_station_fuel_nonassociate_company_indirect_cost","title":"Gas for Compressor Station Fuel, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Gas for Compressor Station Fuel."},{"name":"sales_operation_expenses_associate_company_direct_cost","title":"Sales Operation Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Sales Operation Expenses."},{"name":"underground_storage_operation_expenses_nonassociate_company_direct_cost","title":"Underground Storage Operation Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Underground Storage Operation Expenses."},{"name":"maintenance_of_structures_and_improvements_direct_cost","title":"Maintenance of Structures and Improvements, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Maintenance of Structures and Improvements."},{"name":"maintenance_of_compressor_station_equipment_nonassociate_company_indirect_cost","title":"Maintenance of Compressor Station Equipment, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Maintenance of Compressor Station Equipment."},{"name":"maintenance_supervision_and_engineering_gas_transmission_expenses_nonassociate_company_indirect_cost","title":"Maintenance Supervision and Engineering, Gas Transmission Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Maintenance supervision and engineering, Gas Transmission Expenses."},{"name":"other_storage_operation_expenses_associate_company","title":"Other Storage Operation Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Other Storage Operation Expenses."},{"name":"life_insurance_nonassociate_company","title":"Life Insurance, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Life Insurance."},{"name":"other_power_generation_maintenance_expenses_associate_company_direct_cost","title":"Other Power Generation Maintenance Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Other Power Generation Maintenance Expenses."},{"name":"other_power_generation_maintenance_expenses_indirect_cost","title":"Other Power Generation Maintenance Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Other Power Generation Maintenance Expenses."},{"name":"regulatory_commission_expenses_associate_company_indirect_cost","title":"Regulatory Commission Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Regulatory Commission Expenses."},{"name":"nuclear_power_generation_maintenance_expense_indirect_cost","title":"Nuclear Power Generation Maintenance Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Nuclear Power Generation Maintenance Expense."},{"name":"steam_power_generation_operation_expenses_nonassociate_company_indirect_cost","title":"Steam Power Generation Operation Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Steam Power Generation Operation Expenses."},{"name":"other_storage_maintenance_expenses","title":"Other Storage Maintenance Expenses","type":"number","format":"default","description":"Total other gas storage maintenance expenses."},{"name":"amortization_of_debt_discount_and_expense_associate_company","title":"Amortization of Debt Discount and Expense, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Amortization of Debt Discount and Expense."},{"name":"steam_power_generation_maintenance_expense_nonassociate_company_indirect_cost","title":"Steam Power Generation Maintenance Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Steam Power Generation Maintenance Expense."},{"name":"regional_market_maintenance_expenses_nonassociate_company","title":"Regional Market Maintenance Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Regional Market Maintenance Expenses."},{"name":"customer_service_and_informational_expenses_associate_company_direct_cost","title":"Customer Service and Informational Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Customer service and informational expenses."},{"name":"other_storage_maintenance_expenses_nonassociate_company_indirect_cost","title":"Other Storage Maintenance Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Other Storage Maintenance Expenses."},{"name":"supervision_sales_expense_nonassociate_company_indirect_cost","title":"Supervision, Sales Expense, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Supervision, Sales Expense."},{"name":"non_operating_rental_income_associate_company_indirect_cost","title":"Non-Operating Rental Income, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Non-operating Rental Income."},{"name":"accretion_expense_nonassociate_company","title":"Accretion Expense, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Accretion Expense."},{"name":"other_expenses_gas_transmission_associate_company_direct_cost","title":"Other Expenses Gas Transmission, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Other Expenses Gas Transmission."},{"name":"system_control_and_load_dispatching_gas_associate_company","title":"System Control and Load Dispatching Gas, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account System Control and Load Dispatching Gas."},{"name":"nuclear_power_generation_operation_expense_nonassociate_company","title":"Nuclear Power Generation Operation Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Nuclear Power Generation Operation Expense."},{"name":"maintenance_of_overhead_lines_direct_cost","title":"Maintenance of Overhead Lines, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Maintenance of Overhead Lines."},{"name":"miscellaneous_transmission_expenses_nonassociate_company","title":"Miscellaneous Transmission Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Miscellaneous Transmission Expenses."},{"name":"transmission_service_studies_nonassociate_company","title":"Transmission Service Studies, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Transmission Service Studies."},{"name":"accretion_expense_associate_company_direct_cost","title":"Accretion Expense, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Accretion Expense."},{"name":"expenditures_for_certain_civic_political_and_related_activities_associate_company","title":"Expenditures for Certain Civic, Political and Related Activities, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Expenditures for Certain Civic, Political and Related Activities."},{"name":"income_taxes_associate_company_indirect_cost","title":"Income Taxes, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Income Taxes."},{"name":"customer_service_and_informational_expenses_nonassociate_company_indirect_cost","title":"Customer Service and Informational Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Customer service and informational expenses."},{"name":"distribution_operation_gas_expenses_nonassociate_company","title":"Distribution Operation Gas Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Distribution Operation Gas Expenses."},{"name":"maintenance_of_computer_software_transmission_nonassociate_company_direct_cost","title":"Maintenance of Computer Software Transmission, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Maintenance of Computer Software Transmission."},{"name":"outside_services_employed","title":"Outside Services Employed","type":"number","format":"default","description":"(a) This account must include the fees and expenses of professional consultants and others for general services with the exception of fees and expenses for outside services of account 928, Regulatory commission expenses (§367.9280), and account 930.1, General advertising expenses (§367.9301). Separate subaccounts must be provided for auditing, legal, engineering, management consulting fees and any other fees for professional or outside services.\n(b) Records must be maintained so as to permit ready analysis showing the nature of service, identity of the person furnishing the service, affiliation to the service company, and, if allocated to more than one company, the specific method of allocation."},{"name":"other_storage_operation_expenses_associate_company_direct_cost","title":"Other Storage Operation Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Other Storage Operation Expenses."},{"name":"maintenance_of_other_equipment_nonassociate_company_direct_cost","title":"Maintenance of Other Equipment, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Maintenance of Other Equipment."},{"name":"scheduling_system_control_and_dispatch_services","title":"Scheduling, System Control and Dispatch Services","type":"number","format":"default","description":"This account shall include the costs billed to the transmission owner, load serving entity or generator for scheduling, system control and dispatching service. Include in this account service billings for system control to maintain the reliability of the transmission area in accordance with reliability standards, maintaining defined voltage profiles, and monitoring operations of the transmission facilities."},{"name":"load_dispatch_monitor_and_operate_transmission_system_associate_company_indirect_cost","title":"Load Dispatch-Monitor and Operate Transmission System, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Load Dispatch-Monitor and Operate Transmission System."},{"name":"miscellaneous_customer_service_and_informational_expenses","title":"Miscellaneous Customer Service and Informational Expenses (Major Only)","type":"number","format":"default","description":"(a) This account must include the cost of labor, materials used and expenses incurred in connection with customer service and informational activities that are not includible in other customer information expense accounts.\n(b) This account must include the following labor items:\n(1) General clerical and stenographic work not assigned to specific customer service and informational programs.\n(2) Miscellaneous labor.\n(c) This account must include the following materials and expenses items:\n(1) Communication service.\n(2) Printing, postage and office supplies expenses."},{"name":"other_power_generation_maintenance_expenses_nonassociate_company_direct_cost","title":"Other Power Generation Maintenance Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Other Power Generation Maintenance Expenses."},{"name":"distribution_maintenance_expense_electric_nonassociate_company_indirect_cost","title":"Distribution Maintenance Expense Electric, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Distribution Maintenance Expense Electric."},{"name":"mains_expenses_nonassociate_company","title":"Mains Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Mains Expenses."},{"name":"load_dispatch_transmission_service_and_scheduling_associate_company","title":"Load Dispatch-Transmission Service and Scheduling, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Load Dispatch-Transmission Service and Scheduling."},{"name":"maintenance_of_structures_and_equipment_services_associate_company","title":"Maintenance of Structures and Equipment Services, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Maintenance of Structures and Equipment Services."},{"name":"gains_from_disposition_of_service_company_plant_nonassociate_company_direct_cost","title":"Gains from Disposition of Service Company Plant, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Gain from Disposition of Service Company Plant."},{"name":"distribution_maintenance_expense_gas","title":"Distribution Maintenance Expense, Gas","type":"number","format":"default","description":"Total gas distribution maintenance expenses."},{"name":"losses_from_disposition_of_service_company_plant_associate_company","title":"Losses from Disposition of Service Company Plant, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Losses from Disposition of Service Company Plant."},{"name":"uncollectible_accounts_direct_cost","title":"Uncollectible Accounts, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Uncollectible accounts."},{"name":"measuring_and_regulating_station_expenses_associate_company_direct_cost","title":"Measuring and Regulating Station Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Measuring and Regulating Station Expenses."},{"name":"transmission_service_studies_associate_company_indirect_cost","title":"Transmission Service Studies, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Transmission Service Studies."},{"name":"other_power_generation_maintenance_expense","title":"Other Power Generation Maintenance Expense","type":"number","format":"default","description":"Total other power generation maintenance expenses."},{"name":"maintenance_of_underground_lines_nonassociate_company","title":"Maintenance of Underground Lines, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Maintenance of Underground Lines."},{"name":"allowance_for_borrowed_funds_used_during_construction_associate_company_indirect_cost","title":"Allowance for Borrowed Funds Used During Construction, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Allowance for Borrowed Funds Used During Construction."},{"name":"demonstrating_and_selling_expenses","title":"Demonstrating and Selling Expenses (Major Only)","type":"number","format":"default","description":"(a) This account must include the cost of labor, materials used and expenses incurred in promotional, demonstrating, and selling activities, except by merchandising, the object of which is to promote or retain the business of present and prospective customers of the service company and the companies within the holding company system that is not recorded in Accounts 416, Costs and expenses of merchandising, jobbing and contract work (§367.4160), or 930.1, General advertising expenses for associated companies (§367.9301).\n(b) This account must include the following labor items:\n(1) Demonstrating uses of services provided by companies within the holding company system.\n(2) Conducting cooking schools, preparing recipes, and related home service activities.\n(3) Exhibitions, displays, lectures, and other programs to promote the services provided by the service company or the companies within the holding company system.\n(4) Experimental and development work in connection with new and improved appliances and equipment, prior to general public acceptance.\n(5) Solicitation of new customers or of additional business from old customers, including commissions paid employees.\n(6) Engineering and technical advice to present or prospective customers in connection with promoting or retaining the use of services.\n(7) Special customer canvasses when their primary purpose is the retention of business or the promotion of new business.\n(c) This account must include the following materials and expenses items:\n(1) Supplies and expenses pertaining to demonstration and experimental and development activities.\n(2) Booth and temporary space rental.\n(3) Loss in value on equipment and appliances used for demonstration purposes.\n(4) Transportation, meals, and incidental expenses."},{"name":"taxes_other_than_income_taxes","title":"Taxes Other than Income Taxes","type":"number","format":"default","description":"Total cost of service related to account Taxes Other Than Income Taxes."},{"name":"transmission_maintenance_expenses_gas_indirect_cost","title":"Transmission Maintenance Expenses Gas, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Transmission Maintenance Expenses Gas."},{"name":"general_advertising_expenses_associate_company_indirect_cost","title":"General Advertising Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account General Advertising Expenses."},{"name":"administrative_and_general_operation_expenses_associate_company_direct_cost","title":"Administrative and General Operation Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Administrative and General Operation Expenses."},{"name":"other_fuel_and_power_for_compressor_stations_nonassociate_company_direct_cost","title":"Other Fuel and Power for Compressor Stations, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Other Fuel and Power for Compressor Stations."},{"name":"costs_and_expenses_of_merchandising_jobbing_and_contract_work_for_associated_companies_direct_cost","title":"Costs and Expenses of Merchandising, Jobbing, and Contract Work for Associated Companies, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Costs and Expenses of Merchandising, Jobbing, and Contract Work for Associated Companies."},{"name":"interest_on_debt_to_associate_companies_indirect_cost","title":"Interest on Debt to Associate Companies, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Interest on Debt to Associate Companies."},{"name":"distribution_operation_expense_electric_associate_company","title":"Distribution Operation Expense Electric, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Distribution Operation Expense Electric."},{"name":"changes_to_regulatory_assets_liabilities_net_indirect_cost","title":"Changes to Regulatory Assets Liabilities Net, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Regulatory Debits/Credits - Net."},{"name":"informational_and_instructional_advertising_expenses_direct_cost","title":"Informational and Instructional Advertising Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Informational And Instructional Advertising Expenses."},{"name":"maintenance_of_miscellaneous_transmission_plant_direct_cost","title":"Maintenance of Miscellaneous Transmission Plant, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Maintenance of Miscellaneous Transmission Plant."},{"name":"maintenance_of_station_equipment_transmission","title":"Maintenance of Station Equipment, Transmission (Major Only)","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in maintenance of station equipment the book cost of which is includible in account 353, Station Equipment. (See operating expense instruction 2.)"},{"name":"allowance_for_other_funds_used_during_construction_indirect_cost","title":"Allowance for Other Funds Used During Construction, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Allowance for Other Funds Used During Construction."},{"name":"load_dispatch_transmission_service_and_scheduling_nonassociate_company_indirect_cost","title":"Load Dispatch-Transmission Service and Scheduling, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Load Dispatch-Transmission Service and Scheduling."},{"name":"hydraulic_power_generation_maintenance_expenses_nonassociate_company","title":"Hydraulic Power Generation Maintenance Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Hydraulic Power Generation Maintenance Expenses."},{"name":"gas_for_compressor_station_fuel_nonassociate_company","title":"Gas for Compressor Station Fuel, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Gas for Compressor Station Fuel."},{"name":"other_deductions_indirect_cost","title":"Other Deductions, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Other Deductions."},{"name":"depreciation_expense_including_depreciation_expenses_for_asset_retirement_costs","title":"Depreciation Expense Including Depreciation Expenses for Asset Retirement Costs","type":"number","format":"default","description":"Total cost of service related to account Depreciation Expense."},{"name":"maintenance_of_miscellaneous_regional_transmission_plant_nonassociate_company_direct_cost","title":"Maintenance of Miscellaneous Regional Transmission Plant, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Maintenance of Miscellaneous Regional Transmission Plant."},{"name":"supervision_customer_account_expenses_associate_company","title":"Supervision, Customer Account Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Supervision, Customer account expenses."},{"name":"maintenance_of_structures_and_equipment_services_nonassociate_company","title":"Maintenance of Structures and Equipment Services, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Maintenance of Structures and Equipment Services."},{"name":"operation_supervision_and_engineering_electric_transmission_expenses_nonassociate_company_direct_cost","title":"Operation Supervision and Engineering, Electric Transmission Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Operation supervision and engineering, Electric Transmission Expenses."},{"name":"interest_and_dividend_income_nonassociate_company","title":"Interest and Dividend Income, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Interest and Dividend Income."},{"name":"maintenance_of_structures_transmission_expense_nonassociate_company","title":"Maintenance of Structures, Transmission Expense, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Maintenance of Structures, Transmission Expense."},{"name":"transmission_of_electricity_by_others_nonassociate_company","title":"Transmission of Electricity by Others, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Transmission of Electricity by Others."},{"name":"maintenance_of_station_equipment_nonassociate_company","title":"Maintenance of Station Equipment, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Maintenance of Station Equipment."},{"name":"maintenance_of_structures_and_equipment_services_indirect_cost","title":"Maintenance of Structures and Equipment Services, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Maintenance of Structures and Equipment Services."},{"name":"steam_power_generation_operation_expenses_associate_company_direct_cost","title":"Steam Power Generation Operation Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Steam Power Generation Operation Expenses."},{"name":"miscellaneous_customer_accounts_expenses_nonassociate_company","title":"Miscellaneous Customer Accounts Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Miscellaneous customer accounts expenses."},{"name":"customer_service_and_informational_expenses_associate_company_indirect_cost","title":"Customer Service and Informational Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Miscellaneous customer accounts Customer service and informational expenses."},{"name":"miscellaneous_transmission_expenses_associate_company","title":"Miscellaneous Transmission Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Miscellaneous Transmission Expenses."},{"name":"maintenance_of_mains_nonassociate_company_indirect_cost","title":"Maintenance of Mains, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Maintenance of Mains."},{"name":"supervision_sales_expense_nonassociate_company","title":"Supervision, Sales Expense, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Supervision, Sales Expense."},{"name":"other_deductions_associate_company_direct_cost","title":"Other Deductions, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Other Deductions."},{"name":"nuclear_power_generation_maintenance_expense_nonassociate_company_indirect_cost","title":"Nuclear Power Generation Maintenance Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Nuclear Power Generation Maintenance Expense."},{"name":"advertising_expenses_direct_cost","title":"Advertising Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Advertising Expenses."},{"name":"maintenance_of_compressor_station_equipment_nonassociate_company_direct_cost","title":"Maintenance of Compressor Station Equipment, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Maintenance of Compressor Station Equipment."},{"name":"amortization_of_limited_term_and_other_property_indirect_cost","title":"Amortization of Limited-Term and Other Property, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Amortization Expense."},{"name":"liquified_natural_gas_terminaling_and_processing_maintenance_expenses","title":"Liquified Natural Gas Terminaling and Processing Maintenance Expenses","type":"number","format":"default","description":"Total liquefied natural gas terminaling and processing maintenance expenses."},{"name":"transmission_operation_expenses_nonassociate_company","title":"Transmission Operation Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Transmission Operation Expenses."},{"name":"other_power_generation_operation_expenses_nonassociate_company","title":"Other Power Generation Operation Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Other Power Generation Operation Expenses."},{"name":"natural_gas_operation_and_maintenance_expenses_indirect_cost","title":"Natural Gas Operation and Maintenance Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Natural Gas Operation and Maintenance Expenses."},{"name":"transmission_maintenance_expenses_associate_company","title":"Transmission Maintenance Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Transmission Maintenance Expenses."},{"name":"maintenance_of_overhead_lines_nonassociate_company","title":"Maintenance of Overhead Lines, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Maintenance of Overhead Lines."},{"name":"life_insurance_nonassociate_company_indirect_cost","title":"Life Insurance, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Life Insurance."},{"name":"liquified_natural_gas_terminaling_and_processing_operation_expenses_associate_company_direct_cost","title":"Liquified Natural Gas Terminaling and Processing Operation Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Liquified Natural Gas Terminaling and Processing Operation Expenses."},{"name":"service_and_informational_operation_accounts_associate_company_indirect_cost","title":"Service and Informational Operation Accounts, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Service and Informational Operation Accounts."},{"name":"employee_pensions_and_benefits_associate_company_direct_cost","title":"Employee Pensions and Benefits, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Employee Pensions and Benefits."},{"name":"nonoperating_rental_income","title":"Nonoperating Rental Income","type":"number","format":"default","description":"(a) The expenses shall include all elements of costs incurred in the ownership and rental of property and the accounts shall be maintained so as to permit ready summarization of operation, maintenance, rents, depreciation, and amortization.\n(b) Related taxes shall be recorded in Account 408.2, Taxes other than income taxes, other income and deductions (§367.4082) or Account 409.2, Income taxes, other income and deductions (§367.4092), as appropriate."},{"name":"liquified_natural_gas_terminaling_and_processing_operation_expenses_nonassociate_company_direct_cost","title":"Liquified Natural Gas Terminaling and Processing Operation Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Liquified Natural Gas Terminaling and Processing Operation Expenses."},{"name":"maintenance_of_structures_transmission_expense_associate_company","title":"Maintenance of Structures, Transmission Expense, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Maintenance of Structures, Transmission Expense."},{"name":"penalties_nonassociate_company","title":"Penalties, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Penalties."},{"name":"losses_from_disposition_of_service_company_plant_associate_company_direct_cost","title":"Losses from Disposition of Service Company Plant, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Losses from Disposition of Service Company Plant."},{"name":"miscellaneous_amortization_associate_company_indirect_cost","title":"Miscellaneous Amortization, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Miscellaneous Amortization."},{"name":"supervision_customer_service_and_information_expenses_nonassociate_company_direct_cost","title":"Supervision, Customer Service and Information Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Supervision, Customer service and information expenses."},{"name":"costs_and_expenses_of_merchandising_jobbing_and_contract_work_for_associated_companies_associate_company_direct_cost","title":"Costs and Expenses of Merchandising, Jobbing, and Contract Work for Associated Companies, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Costs and Expenses of Merchandising, Jobbing, and Contract Work for Associated Companies."},{"name":"other_power_supply_expense_nonassociate_company_indirect_cost","title":"Other Power Supply Expense, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Other Power Supply Expense."},{"name":"communication_system_expenses","title":"Communication System Expenses","type":"number","format":"default","description":"A. This account shall include the cost of labor, materials used and expenses incurred in connection with the operation of transmission communications facilities, such as radio and telephone communications systems, including payments to others for communications services for transmission and load dispatching operations.\n\nB. Credits shall be made to this account and charges made to production, distribution and other gas utility functions and to other utility departments for equitable portions of transmission communications expenses attributable to use of transmission communications facilities other than in connection with gas transmission and load dispatching operation."},{"name":"amortization_of_premium_on_debt_credit_nonassociate_company","title":"Amortization of Premium on Debt, Credit, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Amortization of Premium on Debt, Credit."},{"name":"maintenance_of_other_equipment_direct_cost","title":"Maintenance of Other Equipment, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Maintenance of Other Equipment."},{"name":"underground_line_expenses_transmission_expense","title":"Underground Line Expenses, Transmission Expense (Major Only)","type":"number","format":"default","description":"A. These accounts shall include the cost of labor, materials used and expenses incurred in the operation of transmission lines.\n\nB. If the expenses are not substantial for both overhead and underground lines, these accounts may be combined."},{"name":"maintenance_of_other_equipment_associate_company_direct_cost","title":"Maintenance of Other Equipment, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Maintenance of Other Equipment."},{"name":"production_expenses_indirect_cost","title":"Production Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Production Expenses."},{"name":"miscellaneous_sales_expenses_nonassociate_company_indirect_cost","title":"Miscellaneous Sales Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Miscellaneous Sales Expenses."},{"name":"income_taxes_nonassociate_company_direct_cost","title":"Income Taxes, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Income Taxes."},{"name":"transmission_of_electricity_by_others_associate_company","title":"Transmission of Electricity by Others, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Transmission of Electricity by Others."},{"name":"gains_from_disposition_of_service_company_plant_nonassociate_company_indirect_cost","title":"Gains from Disposition of Service Company Plant, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Gain from Disposition of Service Company Plant."},{"name":"operation_supervision_and_engineering_gas_transmission_expenses_associate_company","title":"Operation Supervision and Engineering, Gas Transmission Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Operation supervision and engineering, Gas Transmission Expenses."},{"name":"employee_pensions_and_benefits_nonassociate_company_indirect_cost","title":"Employee Pensions and Benefits, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Employee Pensions and Benefits."},{"name":"transmission_operation_expense","title":"Transmission Operation Expense","type":"number","format":"default","description":"Total transmission operations expense."},{"name":"uncollectible_accounts_associate_company_direct_cost","title":"Uncollectible Accounts, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Uncollectible accounts."},{"name":"operation_supplies_and_expenses_transmission_associate_company","title":"Operation Supplies and Expenses Transmission, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Operation Supplies and Expenses Transmission."},{"name":"miscellaneous_general_expenses_nonassociate_company_direct_cost","title":"Miscellaneous General Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Miscellaneous General Expenses."},{"name":"maintenance_of_underground_lines_associate_company_direct_cost","title":"Maintenance of Underground Lines, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Maintenance of Underground Lines."},{"name":"service_and_informational_operation_accounts","title":"Service and Informational Operation Accounts","type":"number","format":"default","description":"Total service and informational operation accounts."},{"name":"liquified_natural_gas_terminaling_and_processing_operation_expenses_direct_cost","title":"Liquified Natural Gas Terminaling and Processing Operation Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Liquified Natural Gas Terminaling and Processing Operation Expenses."},{"name":"maintenance_of_computer_hardware_transmission","title":"Maintenance of Computer Hardware Transmission","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of computer hardware serving the transmission function."},{"name":"maintenance_of_communication_equipment_gas_transmission_nonassociate_company_indirect_cost","title":"Maintenance of Communication Equipment, Gas Transmission, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Maintenance of communication equipment, Gas Transmission."},{"name":"other_power_generation_maintenance_expenses_nonassociate_company","title":"Other Power Generation Maintenance Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Other Power Generation Maintenance Expenses."},{"name":"transmission_and_compression_of_gas_by_others_associate_company_indirect_cost","title":"Transmission and Compression of Gas by Others, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Transmission and Compression of Gas By Others."},{"name":"informational_and_instructional_advertising_expenses","title":"Informational and Instructional Advertising Expenses (Major Only)","type":"number","format":"default","description":"(a) This account must include the cost of labor, materials used and expenses incurred in activities which primarily convey information as to what the associate utility company urges or suggests customers should do in utilizing service to protect health and safety, to encourage environmental protection, to utilize their equipment safely and economically, or to conserve energy.\n(b) This account must include the following labor items:\n(1) Direct supervision of informational activities.\n(2) Preparing informational materials for newspapers, periodicals, billboards, and other similar forms of advertisement, and preparing and conducting informational motion pictures, radio and television programs.\n(3) Preparing informational booklets, bulletins, and other similar forms of advertisement, used in direct mailings.\n(4) Preparing informational window and other displays.\n(5) Employing agencies, selecting media and conducting negotiations in connection with the placement and subject matter of information programs.\n(c) This account must include the following materials and expenses items:\n(1) Use of newspapers, periodicals, billboards, radio, and other similar forms of advertisement, for informational purposes.\n(2) Postage on direct mailings to customers exclusive of postage related to billings.\n(3) Printing of informational booklets, dodgers, bulletins, and other similar items.\n(4) Supplies and expenses in preparing informational materials for the associate utility company.\n(5) Office supplies and expenses.\n(d) Exclude from this account and charge to account 930.2, Miscellaneous general expenses, the cost of publication of stockholder reports, dividend notices, bond redemption notices, financial statements, and other notices of a general corporate character. Also exclude all expenses of a promotional, institutional, goodwill or political nature, that are included in accounts 913, Advertising expenses (§367.9130), 930.1, General advertising expenses (§367.9301), and 426.4, Expenditures for certain civic, political, and related expenses (§367.4264).\n(e) Entries relating to informational advertising included in this account must contain or refer to supporting documents that identify the specific advertising message. If references are used, copies of the advertising message must be readily available."},{"name":"nuclear_power_generation_operation_expense_associate_company_indirect_cost","title":"Nuclear Power Generation Operation Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Nuclear Power Generation Operation Expense."},{"name":"maintenance_of_underground_lines_associate_company","title":"Maintenance of Underground Lines, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Maintenance of Underground Lines."},{"name":"amortization_of_limited_term_and_other_property_nonassociate_company_indirect_cost","title":"Amortization of Limited-Term and Other Property, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Amortization Expense."},{"name":"injuries_and_damages_direct_cost","title":"Injuries and Damages, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Injuries and Damages."},{"name":"distribution_maintenance_expense_electric_direct_cost","title":"Distribution Maintenance Expense Electric, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Distribution Maintenance Expense Electric."},{"name":"regional_market_operation_expenses_associate_company_direct_cost","title":"Regional Market Operation Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Regional Market Operation Expenses."},{"name":"transmission_operation_expenses_gas","title":"Transmission Operation Expenses, Gas","type":"number","format":"default","description":"Total transmission operation expenses."},{"name":"allowance_for_other_funds_used_during_construction_nonassociate_company_indirect_cost","title":"Allowance for Other Funds Used During Construction, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Allowance for Other Funds Used During Construction."},{"name":"miscellaneous_transmission_expenses_nonassociate_company_direct_cost","title":"Miscellaneous Transmission Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Miscellaneous Transmission Expenses."},{"name":"office_supplies_and_expenses_associate_company","title":"Office Supplies and Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Office Supplies and Expenses."},{"name":"transmission_operation_expenses_gas_associate_company_direct_cost","title":"Transmission Operation Expenses Gas, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Transmission Operation Expenses Gas."},{"name":"injuries_and_damages_associate_company_indirect_cost","title":"Injuries and Damages, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Injuries and Damages."},{"name":"maintenance_of_station_equipment_associate_company_indirect_cost","title":"Maintenance of Station Equipment, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Maintenance of Station Equipment."},{"name":"administrative_and_general_salaries_indirect_cost","title":"Administrative and General Salaries, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Administrative and General Salaries."},{"name":"maintenance_of_computer_software_transmission_associate_company_direct_cost","title":"Maintenance of Computer Software Transmission, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Maintenance of Computer Software Transmission."},{"name":"hydraulic_power_generation_maintenance_expense","title":"Hydraulic Power Generation Maintenance Expense","type":"number","format":"default","description":"Total hydraulic power generation maintenance expenses."},{"name":"production_expenses_nonassociate_company_indirect_cost","title":"Production Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Production Expenses."},{"name":"interest_on_debt_to_associate_companies_associate_company_indirect_cost","title":"Interest on Debt to Associate Companies, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Interest on Debt to Associate Companies."},{"name":"maintenance_of_communication_equipment_gas_transmission","title":"Maintenance of Communication Equipment, Gas Transmission","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment, the book cost of which is includible in account 370, Communication Equipment. (See operating expense instruction 2.)"},{"name":"other_expenses_gas_transmission_nonassociate_company_direct_cost","title":"Other Expenses Gas Transmission, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Other Expenses Gas Transmission."},{"name":"property_insurance_associate_company_indirect_cost","title":"Property Insurance, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Property Insurance."},{"name":"informational_and_instructional_advertising_expenses_associate_company","title":"Informational and Instructional Advertising Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Informational And Instructional Advertising Expenses."},{"name":"maintenance_of_underground_lines_associate_company_indirect_cost","title":"Maintenance of Underground Lines, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Maintenance of Underground Lines."},{"name":"administrative_and_general_salaries_nonassociate_company","title":"Administrative and General Salaries, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Administrative and General Salaries."},{"name":"load_dispatch_reliability_nonassociate_company","title":"Load Dispatch-Reliability, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Load Dispatch-Reliability."},{"name":"load_dispatch_transmission_service_and_scheduling","title":"Load Dispatch, Transmission Service and Scheduling","type":"number","format":"default","description":"This account shall include the costs of labor, materials used and expenses incurred by a regional transmission service provider or other transmission provider to process hourly, daily, weekly and monthly transmission service requests using an automated system such as an Open Access Same-Time Information System (OASIS). It shall also include the expenses incurred to operate the automated transmission service request system and to monitor the status of all scheduled energy transactions."},{"name":"costs_and_expenses_of_merchandising_jobbing_and_contract_work_for_associated_companies_nonassociate_company_direct_cost","title":"Costs and Expenses of Merchandising, Jobbing, and Contract Work for Associated Companies, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Costs and Expenses of Merchandising, Jobbing, and Contract Work for Associated Companies."},{"name":"miscellaneous_general_expenses_associate_company_indirect_cost","title":"Miscellaneous General Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Miscellaneous General Expenses."},{"name":"generation_interconnection_studies_nonassociate_company_direct_cost","title":"Generation Interconnection Studies, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Generation Interconnection Studies."},{"name":"maintenance_of_communication_equipment_electric_transmission_nonassociate_company_indirect_cost","title":"Maintenance of Communication Equipment, Electric Transmission, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Maintenance of communication equipment, Electric Transmission."},{"name":"losses_from_disposition_of_service_company_plant_indirect_cost","title":"Losses from Disposition of Service Company Plant, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Losses from Disposition of Service Company Plant."},{"name":"transmission_operation_expenses_gas_indirect_cost","title":"Transmission Operation Expenses Gas, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Transmission Operation Expenses Gas."},{"name":"maintenance_of_measuring_and_regulating_station_equipment_nonassociate_company","title":"Maintenance of Measuring and Regulating Station Equipment, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Maintenance of Measuring And Regulating Station Equipment."},{"name":"transmission_maintenance_expenses_gas_associate_company_indirect_cost","title":"Transmission Maintenance Expenses Gas, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Transmission Maintenance Expenses Gas."},{"name":"loss_on_disposition_of_property","title":"Loss on Disposition of Property","type":"number","format":"default","description":"This account must be charged with the loss on the sale, conveyance, exchange or transfer of service or other property to another. The reduction in income taxes relating to losses recorded in this account must be recorded in account 409.2, Income taxes, other income and deductions (§367.4092)."},{"name":"natural_gas_operation_and_maintenance_expenses_nonassociate_company_indirect_cost","title":"Natural Gas Operation and Maintenance Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Natural Gas Operation and Maintenance Expenses."},{"name":"office_supplies_and_expenses_nonassociate_company","title":"Office Supplies and Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Office Supplies and Expenses."},{"name":"administrative_and_general_salaries_nonassociate_company_indirect_cost","title":"Administrative and General Salaries, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Administrative and General Salaries."},{"name":"underground_storage_operation_expenses_direct_cost","title":"Underground Storage Operation Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Underground Storage Operation Expenses."},{"name":"other_fuel_and_power_for_compressor_stations_direct_cost","title":"Other Fuel and Power for Compressor Stations, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Other Fuel and Power for Compressor Stations."},{"name":"cost_of_service_direct_cost","title":"Cost of Service, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Cost of Service."},{"name":"equity_in_earnings_of_subsidiary_companies_nonassociate_company_direct_cost","title":"Equity in Earnings of Subsidiary Companies, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Equity in Earnings of Subsidiary Companies."},{"name":"load_dispatch_transmission_service_and_scheduling_nonassociate_company","title":"Load Dispatch-Transmission Service and Scheduling, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Load Dispatch-Transmission Service and Scheduling."},{"name":"station_expenses_transmission_expense","title":"Station Expenses, Transmission Expense (Major Only)","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating transmission substations and switching stations. If transmission station equipment is located in or adjacent to a generating station the expenses applicable to transmission station operations shall nevertheless be charged to this account."},{"name":"service_and_informational_operation_accounts_nonassociate_company_direct_cost","title":"Service and Informational Operation Accounts, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Service and Informational Operation Accounts."},{"name":"transmission_and_compression_of_gas_by_others_associate_company","title":"Transmission and Compression of Gas by Others, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Transmission and Compression of Gas By Others."},{"name":"other_interest_expense_associate_company_direct_cost","title":"Other Interest Expense, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Other Interest Expense."},{"name":"maintenance_of_miscellaneous_transmission_plant_associate_company_direct_cost","title":"Maintenance of Miscellaneous Transmission Plant, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Maintenance of Miscellaneous Transmission Plant."},{"name":"natural_gas_operation_and_maintenance_expenses_nonassociate_company_direct_cost","title":"Natural Gas Operation and Maintenance Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Natural Gas Operation and Maintenance Expenses."},{"name":"donations_associate_company","title":"Donations, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Donations."},{"name":"depreciation_expense_including_depreciation_expenses_for_asset_retirement_costs_direct_cost","title":"Depreciation Expense Including Depreciation Expenses for Asset Retirement Costs, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Depreciation Expense."},{"name":"operation_supplies_and_expenses_transmission_nonassociate_company_direct_cost","title":"Operation Supplies and Expenses Transmission, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Operation Supplies and Expenses Transmission."},{"name":"donations","title":"Donations","type":"number","format":"default","description":"This account must include all payments or donations for charitable, social or community welfare purposes."},{"name":"transmission_operation_expenses_associate_company_indirect_cost","title":"Transmission Operation Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Transmission Operation Expenses."},{"name":"maintenance_of_computer_hardware_transmission_nonassociate_company_direct_cost","title":"Maintenance of Computer Hardware Transmission, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Maintenance of Computer Hardware Transmission."},{"name":"losses_from_disposition_of_service_company_plant_direct_cost","title":"Losses from Disposition of Service Company Plant, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Losses from Disposition of Service Company Plant."},{"name":"gains_from_disposition_of_service_company_plant_associate_company_indirect_cost","title":"Gains from Disposition of Service Company Plant, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Gain from Disposition of Service Company Plant."},{"name":"penalties_direct_cost","title":"Penalties, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Penalties."},{"name":"other_power_generation_operation_expenses_associate_company_direct_cost","title":"Other Power Generation Operation Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Other Power Generation Operation Expenses."},{"name":"rents_administrative_and_general_expense_nonassociate_company_direct_cost","title":"Rents, Administrative and General Expense, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Rents, Administrative and General Expense."},{"name":"nuclear_power_generation_operation_expense_nonassociate_company_direct_cost","title":"Nuclear Power Generation Operation Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Nuclear Power Generation Operation Expense."},{"name":"meter_reading_expenses_nonassociate_company_indirect_cost","title":"Meter Reading Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Meter reading expenses."},{"name":"maintenance_of_structures_transmission_expense","title":"Maintenance of Structures, Transmission Expense (Major Only)","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of structures, the book cost of which is includible in account 352, Structures and Improvements. (See operating expense instruction 2.)"},{"name":"sales_operation_expenses_nonassociate_company_indirect_cost","title":"Sales Operation Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Sales Operation Expenses."},{"name":"maintenance_of_computer_hardware_transmission_direct_cost","title":"Maintenance of Computer Hardware Transmission, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Maintenance of Computer Hardware Transmission."},{"name":"investment_tax_credit_adjustments_service_company_property_and_other_associate_company_direct_cost","title":"Investment Tax Credit Adjustments, Service Company Property and Other, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Investment Tax Credit Adjustment."},{"name":"miscellaneous_transmission_expenses_associate_company_direct_cost","title":"Miscellaneous Transmission Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Miscellaneous Transmission Expenses."},{"name":"maintenance_of_energy_storage_equipment_direct_cost","title":"Maintenance of Energy Storage Equipment, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Maintenance of Energy Storage Equipment."},{"name":"compressor_station_labor_and_expenses_nonassociate_company","title":"Compressor Station Labor and Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Compressor Station Labor and Expenses."},{"name":"station_expenses_transmission_expense_nonassociate_company_indirect_cost","title":"Station Expenses, Transmission Expense, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Station Expenses, Transmission Expense."},{"name":"miscellaneous_customer_accounts_expenses_nonassociate_company_direct_cost","title":"Miscellaneous Customer Accounts Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Miscellaneous customer accounts expenses."},{"name":"maintenance_of_structures_and_improvements_indirect_cost","title":"Maintenance of Structures and Improvements, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Maintenance of Structures and Improvements."},{"name":"miscellaneous_sales_expenses","title":"Miscellaneous Sales Expenses (Major Only)","type":"number","format":"default","description":"(a) This account must include the cost of labor, materials used and expenses incurred in connection with sales activities, except merchandising, which are not includible in other sales expense accounts.\n\n(b) This account must include the following labor items:\n\n(1) General clerical and stenographic work not assigned to specific functions.\n\n(2) Special analysis of customer accounts and other statistical work for sales purposes not a part of the regular customer accounting and billing routine.\n\n(3) Miscellaneous labor.\n\n(c) This account must include the following materials and expenses items:\n\n(1) Communication service.\n\n(2) Printing, postage, and office supplies and expenses applicable to sales activities, except those chargeable to account 913, Advertising expenses (§367.9130)."},{"name":"nuclear_power_generation_maintenance_expense_nonassociate_company_direct_cost","title":"Nuclear Power Generation Maintenance Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Nuclear Power Generation Maintenance Expense."},{"name":"allowance_for_other_funds_used_during_construction_direct_cost","title":"Allowance for Other Funds Used During Construction, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Allowance for Other Funds Used During Construction."},{"name":"reliability_planning_and_standards_development_services_nonassociate_company_direct_cost","title":"Reliability Planning and Standards Development Services, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Reliability Planning and Standards Development Services."},{"name":"scheduling_system_control_and_dispatch_services_associate_company","title":"Scheduling, System Control and Dispatch Services, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Scheduling, System Control and Dispatch Services."},{"name":"penalties_nonassociate_company_direct_cost","title":"Penalties, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Penalties."},{"name":"operation_of_energy_storage_equipment_transmission_expense_nonassociate_company_direct_cost","title":"Operation of Energy Storage Equipment, Transmission Expense, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Operation of Energy Storage Equipment, Transmission Expense."},{"name":"regulatory_commission_expenses_associate_company","title":"Regulatory Commission Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Regulatory Commission Expenses."},{"name":"other_power_supply_expense_associate_company","title":"Other Power Supply Expense, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Other Power Supply Expense."},{"name":"system_control_and_load_dispatching_gas_nonassociate_company","title":"System Control and Load Dispatching Gas, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account System Control and Load Dispatching Gas."},{"name":"transmission_maintenance_expenses_direct_cost","title":"Transmission Maintenance Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Transmission Maintenance Expenses."},{"name":"maintenance_of_structures_transmission_expense_associate_company_direct_cost","title":"Maintenance of Structures, Transmission Expense, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Maintenance of Structures, Transmission Expense."},{"name":"transmission_maintenance_expenses_gas_nonassociate_company","title":"Transmission Maintenance Expenses Gas, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Transmission Maintenance Expenses Gas."},{"name":"maintenance_of_other_equipment_indirect_cost","title":"Maintenance of Other Equipment, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Maintenance of Other Equipment."},{"name":"rents_gas_transmission_expense_nonassociate_company","title":"Rents, Gas Transmission Expense, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Rents, Gas Transmission Expense."},{"name":"service_and_informational_operation_accounts_associate_company_direct_cost","title":"Service and Informational Operation Accounts, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Service and Informational Operation Accounts."},{"name":"penalties_associate_company","title":"Penalties, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Penalties."},{"name":"rents_administrative_and_general_expense","title":"Rents, Administrative and General Expense","type":"number","format":"default","description":"This account must include rents, including taxes, paid for the property of others used, occupied or operated in connection with service company functions. Provide subaccounts for major groupings such as office space, warehouses, other structure, office furniture, fixtures, computers, data processing equipment, microwave and telecommunication equipment, airplanes, automobiles, and other similar groupings of property. The cost, when incurred by the lessee, of operating and maintaining leased property, must be charged to the accounts appropriate for the expense as if the property were owned."},{"name":"maintenance_of_computer_software_transmission_indirect_cost","title":"Maintenance of Computer Software Transmission, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Maintenance of Computer Software Transmission."},{"name":"donations_associate_company_indirect_cost","title":"Donations, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Donations."},{"name":"maintenance_of_structures_transmission_expense_direct_cost","title":"Maintenance of Structures, Transmission Expense, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Maintenance of Structures, Transmission Expense."},{"name":"supervision_customer_service_and_information_expenses_nonassociate_company","title":"Supervision, Customer Service and Information Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Supervision, Customer service and information expenses."},{"name":"allowance_for_other_funds_used_during_construction_associate_company_indirect_cost","title":"Allowance for Other Funds Used During Construction, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Allowance for Other Funds Used During Construction."},{"name":"miscellaneous_customer_accounts_expenses_direct_cost","title":"Miscellaneous Customer Accounts Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Miscellaneous customer accounts expenses."},{"name":"communication_system_expenses_associate_company","title":"Communication System Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Communication System Expenses."},{"name":"transmission_operation_expenses_direct_cost","title":"Transmission Operation Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Transmission Operation Expenses."},{"name":"outside_services_employed_associate_company","title":"Outside Services Employed, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Outside Services Employed."},{"name":"injuries_and_damages_nonassociate_company","title":"Injuries and Damages, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Injuries and Damages."},{"name":"steam_power_generation_maintenance_expense","title":"Steam Power Generation Maintenance Expense","type":"number","format":"default","description":"Total Maintenance Expenses for Steam Power Generation."},{"name":"loss_on_disposition_of_property_direct_cost","title":"Loss on Disposition of Property, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Loss on Disposition of Property."},{"name":"interest_and_dividend_income_direct_cost","title":"Interest and Dividend Income, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Interest and Dividend Income."},{"name":"liquified_natural_gas_terminaling_and_processing_maintenance_expenses_associate_company","title":"Liquified Natural Gas Terminaling and Processing Maintenance Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Liquified Natural Gas Terminaling and Processing Maintenance Expenses."},{"name":"steam_power_generation_operation_expenses_associate_company","title":"Steam Power Generation Operation Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Steam Power Generation Operation Expenses."},{"name":"other_gas_operation_supply_expenses_nonassociate_company","title":"Other Gas Operation Supply Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Other Gas Operation Supply Expenses."},{"name":"transmission_operation_expenses_gas_direct_cost","title":"Transmission Operation Expenses Gas, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Transmission Operation Expenses Gas."},{"name":"rents_administrative_and_general_expense_associate_company_direct_cost","title":"Rents, Administrative and General Expense, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Rents, Administrative and General Expense."},{"name":"operation_supervision_and_engineering_electric_transmission_expenses_associate_company","title":"Operation Supervision and Engineering, Electric Transmission Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Operation supervision and engineering, Electric Transmission Expenses."},{"name":"administrative_and_general_maintenance_expenses_nonassociate_company_direct_cost","title":"Administrative and General Maintenance Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Administrative and General Maintenance Expenses."},{"name":"allowance_for_borrowed_funds_used_during_construction_credit","title":"Allowance for Borrowed Funds Used During Construction, Credit","type":"number","format":"default","description":"This account must include concurrent credits for allowance for borrowed funds used during construction."},{"name":"miscellaneous_income_or_loss_indirect_cost","title":"Miscellaneous Income or Loss, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Miscellaneous Income or Loss."},{"name":"gains_from_disposition_of_service_company_plant_nonassociate_company","title":"Gains from Disposition of Service Company Plant, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Gain from Disposition of Service Company Plant."},{"name":"load_dispatch_monitor_and_operate_transmission_system_associate_company","title":"Load Dispatch-Monitor and Operate Transmission System, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Load Dispatch-Monitor and Operate Transmission System."},{"name":"load_dispatch_monitor_and_operate_transmission_system_nonassociate_company_direct_cost","title":"Load Dispatch-Monitor and Operate Transmission System, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Load Dispatch-Monitor and Operate Transmission System."},{"name":"amortization_of_premium_on_debt_credit_associate_company_direct_cost","title":"Amortization of Premium on Debt, Credit, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Amortization of Premium on Debt, Credit."},{"name":"maintenance_of_structures_transmission_expense_associate_company_indirect_cost","title":"Maintenance of Structures, Transmission Expense, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Maintenance of Structures, Transmission Expense."},{"name":"miscellaneous_income_or_loss","title":"Miscellaneous Income or Loss","type":"number","format":"default","description":"This account must include all revenue and expense items except taxes properly includible in the income account and not provided for elsewhere. Related taxes must be recorded in account 408.2, Taxes other than income taxes, other income and deductions (§367.4082), or account 409.2, Income taxes, other income and deductions (§367.4092)."},{"name":"interest_and_dividend_income_indirect_cost","title":"Interest and Dividend Income, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Interest and Dividend Income."},{"name":"hydraulic_power_generation_operation_expenses_associate_company","title":"Hydraulic Power Generation Operation Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Hydraulic Power Generation Operation Expenses."},{"name":"overhead_line_expense","title":"Overhead Line Expense (Major Only)","type":"number","format":"default","description":"A. These accounts shall include the cost of labor, materials used and expenses incurred in the operation of transmission lines.\n\nB. If the expenses are not substantial for both overhead and underground lines, these accounts may be combined."},{"name":"maintenance_of_underground_lines_transmission","title":"Maintenance of Underground Lines, Transmission (Major Only)","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in maintenance of transmission plant, the book cost of which is includible in accounts 357, Underground Conduit, and 358, Underground Conductors and Devices. (See operating expense instruction 2.)"},{"name":"rents_transmission_electric_expense_associate_company_direct_cost","title":"Rents, Transmission Electric Expense, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Rents, Transmission Electric Expense."},{"name":"cost_of_service_nonassociate_company_indirect_cost","title":"Cost of Service, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Cost of Service."},{"name":"outside_services_employed_nonassociate_company_indirect_cost","title":"Outside Services Employed, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Outside Services Employed."},{"name":"gains_from_disposition_of_service_company_plant_direct_cost","title":"Gains from Disposition of Service Company Plant, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Gain from Disposition of Service Company Plant."},{"name":"operation_of_energy_storage_equipment_transmission_expense_indirect_cost","title":"Operation of Energy Storage Equipment, Transmission Expense, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Operation of Energy Storage Equipment, Transmission Expense."},{"name":"distribution_maintenance_expense_electric_associate_company","title":"Distribution Maintenance Expense Electric, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Distribution Maintenance Expense Electric."},{"name":"load_dispatch_monitor_and_operate_transmission_system_indirect_cost","title":"Load Dispatch-Monitor and Operate Transmission System, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Load Dispatch-Monitor and Operate Transmission System."},{"name":"maintenance_of_overhead_lines_transmission","title":"Maintenance of Overhead Lines, Transmission (Major Only)","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in maintenance of transmission plant, the book cost of which is includible in accounts 354, Towers and Fixtures, 355, Poles and Fixtures, 356, Overhead Conductors and Devices, 359, Roads and Trails. (See operating expense instruction 2.)"},{"name":"load_dispatch_reliability_associate_company","title":"Load Dispatch-Reliability, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Load Dispatch-Reliability."},{"name":"maintenance_of_measuring_and_regulating_station_equipment_nonassociate_company_direct_cost","title":"Maintenance of Measuring and Regulating Station Equipment, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Maintenance of Measuring And Regulating Station Equipment."},{"name":"steam_power_generation_maintenance_expense_direct_cost","title":"Steam Power Generation Maintenance Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Steam Power Generation Maintenance Expense."},{"name":"rents_transmission_electric_expense_associate_company","title":"Rents, Transmission Electric Expense, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Rents, Transmission Electric Expense."},{"name":"other_expenses_gas_transmission_associate_company","title":"Other Expenses Gas Transmission, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Other Expenses Gas Transmission."},{"name":"distribution_maintenance_expense_electric_associate_company_indirect_cost","title":"Distribution Maintenance Expense Electric, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Distribution Maintenance Expense Electric."},{"name":"other_storage_maintenance_expenses_nonassociate_company_direct_cost","title":"Other Storage Maintenance Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Other Storage Maintenance Expenses."},{"name":"amortization_of_premium_on_debt_credit_nonassociate_company_indirect_cost","title":"Amortization of Premium on Debt, Credit, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Amortization of Premium on Debt, Credit."},{"name":"maintenance_of_structures_and_improvements_associate_company_direct_cost","title":"Maintenance of Structures and Improvements, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Maintenance of Structures and Improvements."},{"name":"miscellaneous_transmission_expenses_indirect_cost","title":"Miscellaneous Transmission Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Miscellaneous Transmission Expenses."},{"name":"hydraulic_power_generation_maintenance_expenses_nonassociate_company_direct_cost","title":"Hydraulic Power Generation Maintenance Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Hydraulic Power Generation Maintenance Expenses."},{"name":"system_control_and_load_dispatching_gas_associate_company_direct_cost","title":"System Control and Load Dispatching Gas, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account System Control and Load Dispatching Gas."},{"name":"maintenance_of_structures_and_improvements_associate_company","title":"Maintenance of Structures and Improvements, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Maintenance of Structures and Improvements."},{"name":"operation_of_energy_storage_equipment_transmission_expense_associate_company_direct_cost","title":"Operation of Energy Storage Equipment, Transmission Expense, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Operation of Energy Storage Equipment, Transmission Expense."},{"name":"deferred_income_taxes_provision_indirect_cost","title":"Deferred Income Taxes Provision, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Provision for Deferred Taxes."},{"name":"generation_interconnection_studies_indirect_cost","title":"Generation Interconnection Studies, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Generation Interconnection Studies."},{"name":"distribution_operation_expense_electric_associate_company_direct_cost","title":"Distribution Operation Expense Electric, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Distribution Operation Expense Electric."},{"name":"hydraulic_power_generation_operation_expenses_nonassociate_company","title":"Hydraulic Power Generation Operation Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Hydraulic Power Generation Operation Expenses."},{"name":"customer_records_and_collection_expenses_associate_company_direct_cost","title":"Customer Records and Collection Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Customer records and collection expenses."},{"name":"loss_on_disposition_of_property_nonassociate_company","title":"Loss on Disposition of Property, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Loss on Disposition of Property."},{"name":"losses_from_disposition_of_service_company_plant_associate_company_indirect_cost","title":"Losses from Disposition of Service Company Plant, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Losses from Disposition of Service Company Plant."},{"name":"overhead_line_expenses_associate_company_direct_cost","title":"Overhead Line Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Overhead Line Expenses."},{"name":"liquified_natural_gas_terminaling_and_processing_maintenance_expenses_nonassociate_company","title":"Liquified Natural Gas Terminaling and Processing Maintenance Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Liquified Natural Gas Terminaling and Processing Maintenance Expenses."},{"name":"maintenance_of_computer_software_transmission_nonassociate_company","title":"Maintenance of Computer Software Transmission, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Maintenance of Computer Software Transmission."},{"name":"penalties_associate_company_direct_cost","title":"Penalties, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Penalties."},{"name":"overhead_line_expenses_associate_company","title":"Overhead Line Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Overhead Line Expenses."},{"name":"supervision_customer_account_expenses","title":"Supervision, Customer Account Expenses","type":"number","format":"default","description":"This account must include the cost of labor and expenses incurred in the general direction and supervision of customer accounting and collecting activities. Direct supervision of a specific activity must be charged to account 902, Meter reading expenses (§367.9020), or account 903, Customer records and collection expenses (§367.9030), as appropriate (See Operating Expense Instructions in §367.80)."},{"name":"operation_and_maintenance_expense_electric_associate_company_indirect_cost","title":"Operation and Maintenance Expense Electric, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Operation and Maintenance Expense Electric."},{"name":"distribution_operation_expense_electric_nonassociate_company_indirect_cost","title":"Distribution Operation Expense Electric, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Distribution Operation Expense Electric."},{"name":"other_fuel_and_power_for_compressor_stations_indirect_cost","title":"Other Fuel and Power for Compressor Stations, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Other Fuel and Power for Compressor Stations."},{"name":"other_power_supply_expense_nonassociate_company","title":"Other Power Supply Expense, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Other Power Supply Expense."},{"name":"liquified_natural_gas_terminaling_and_processing_operation_expenses_indirect_cost","title":"Liquified Natural Gas Terminaling and Processing Operation Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Liquified Natural Gas Terminaling and Processing Operation Expenses."},{"name":"natural_gas_operation_and_maintenance_expenses_associate_company_indirect_cost","title":"Natural Gas Operation and Maintenance Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Natural Gas Operation and Maintenance Expenses."},{"name":"mains_expenses_associate_company_direct_cost","title":"Mains Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Mains Expenses."},{"name":"regulatory_commission_expenses_nonassociate_company","title":"Regulatory Commission Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Regulatory Commission Expenses."},{"name":"uncollectible_accounts_nonassociate_company_direct_cost","title":"Uncollectible Accounts, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Uncollectible accounts."},{"name":"liquified_natural_gas_terminaling_and_processing_maintenance_expenses_indirect_cost","title":"Liquified Natural Gas Terminaling and Processing Maintenance Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Liquified Natural Gas Terminaling and Processing Maintenance Expenses."},{"name":"rents_gas_transmission_expense_direct_cost","title":"Rents, Gas Transmission Expense, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Rents, Gas Transmission Expense."},{"name":"supervision_sales_expense","title":"Supervision, Sales Expense (Major Only)","type":"number","format":"default","description":"This account must include the cost of labor and expenses incurred in the general direction and supervision of sales activities, except merchandising. Direct supervision of a specific activity, such as demonstrating, selling, or advertising, must be charged to the account wherein the costs of such activity are included (See Operating Expense Instructions in §367.80)."},{"name":"outside_services_employed_associate_company_indirect_cost","title":"Outside Services Employed, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Outside Services Employed."},{"name":"interest_on_debt_to_associate_companies_nonassociate_company_direct_cost","title":"Interest on Debt to Associate Companies, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Interest on Debt to Associate Companies."},{"name":"other_interest_expense","title":"Other Interest Expense","type":"number","format":"default","description":"This account must include all interest charges not provided for elsewhere."},{"name":"hydraulic_power_generation_operations_expense","title":"Hydraulic Power Generation Operations Expense","type":"number","format":"default","description":"Total hydraulic power generation operation expenses."},{"name":"interest_on_long_term_debt_associate_company_indirect_cost","title":"Interest on Long-Term Debt, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Interest On Long-Term Debt."},{"name":"overhead_line_expenses_associate_company_indirect_cost","title":"Overhead Line Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Overhead Line Expenses."},{"name":"maintenance_of_miscellaneous_regional_transmission_plant_nonassociate_company","title":"Maintenance of Miscellaneous Regional Transmission Plant, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Maintenance of Miscellaneous Regional Transmission Plant."},{"name":"mains_expenses_associate_company","title":"Mains Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Mains Expenses."},{"name":"measuring_and_regulating_station_expenses_associate_company","title":"Measuring and Regulating Station Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Measuring and Regulating Station Expenses."},{"name":"other_storage_operation_expenses_indirect_cost","title":"Other Storage Operation Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Other Storage Operation Expenses."},{"name":"other_interest_expense_indirect_cost","title":"Other Interest Expense, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Other Interest Expense."},{"name":"underground_storage_maintenance_expenses_associate_company_direct_cost","title":"Underground Storage Maintenance Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Underground Storage Maintenance Expenses."},{"name":"gain_on_disposition_of_property_associate_company_indirect_cost","title":"Gain on Disposition of Property, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Gain on Disposition of Property."},{"name":"transmission_of_electricity_by_others_associate_company_direct_cost","title":"Transmission of Electricity by Others, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Transmission of Electricity by Others."},{"name":"other_power_generation_maintenance_expenses_associate_company","title":"Other Power Generation Maintenance Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Other Power Generation Maintenance Expenses."},{"name":"other_gas_operation_supply_expenses_indirect_cost","title":"Other Gas Operation Supply Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Other Gas Operation Supply Expenses."},{"name":"maintenance_of_computer_software_transmission","title":"Maintenance of Computer Software, Transmission","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred for annual computer software license renewals, annual software update services and the cost of ongoing support for software products serving the transmission function."},{"name":"interest_and_dividend_income_associate_company_direct_cost","title":"Interest and Dividend Income, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Interest and Dividend Income."},{"name":"other_fuel_and_power_for_compressor_stations_associate_company","title":"Other Fuel and Power for Compressor Stations, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Other Fuel and Power for Compressor Stations."},{"name":"donations_nonassociate_company","title":"Donations, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Donations."},{"name":"reliability_planning_and_standards_development_services_nonassociate_company_indirect_cost","title":"Reliability Planning and Standards Development Services, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Reliability Planning and Standards Development Services."},{"name":"costs_and_expenses_of_merchandising_jobbing_and_contract_work_for_associated_companies_associate_company_indirect_cost","title":"Costs and Expenses of Merchandising, Jobbing, and Contract Work for Associated Companies, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Costs and Expenses of Merchandising, Jobbing, and Contract Work for Associated Companies."},{"name":"supervision_customer_service_and_information_expenses_associate_company_direct_cost","title":"Supervision, Customer Service and Information Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Supervision, Customer service and information expenses."},{"name":"service_and_informational_operation_accounts_indirect_cost","title":"Service and Informational Operation Accounts, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Service and Informational Operation Accounts."},{"name":"underground_storage_maintenance_expenses_nonassociate_company_indirect_cost","title":"Underground Storage Maintenance Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Underground Storage Maintenance Expenses."},{"name":"transmission_service_studies_associate_company_direct_cost","title":"Transmission Service Studies, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Transmission Service Studies."},{"name":"other_power_supply_expense_associate_company_indirect_cost","title":"Other Power Supply Expense, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Other Power Supply Expense."},{"name":"transmission_service_studies_indirect_cost","title":"Transmission Service Studies, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Transmission Service Studies."},{"name":"communication_system_expenses_associate_company_direct_cost","title":"Communication System Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Communication System Expenses."},{"name":"general_advertising_expenses","title":"General Advertising Expenses","type":"number","format":"default","description":"(a) This account must include the cost of labor, materials used, and expenses incurred in advertising and related activities, the cost of which by their content and purpose are not provided for elsewhere.\n(b) This account must include the following labor items:\n(1) Supervision.\n(2) Preparing advertising material for newspapers, periodicals, billboards, and other similar items, and preparing or conducting motion pictures, radio and television programs.\n(3) Preparing booklets, bulletins, and other similar forms of advertisement, used in direct mail advertising.\n(4) Preparing window and other displays.\n(5) Clerical and stenographic work.\n(6) Investigating and employing advertising agencies, selecting media and conducting negotiations in connection with the placement and subject matter of advertising.\n(c) This account must include the following materials and expenses items:\n(1) Advertising in newspapers, periodicals, billboards, radio, and other similar forms of advertisement.\n(2) Advertising matter such as posters, bulletins, booklets, and related items.\n(3) Fees and expenses of advertising agencies and commercial artists.\n(4) Postage and direct mail advertising.\n(5) Printing of booklets, dodgers, bulletins, and other related items.\n(6) Supplies and expenses in preparing advertising materials.\n(7) Office supplies and expenses.\n(d) Properly includible in this account is the cost of advertising activities on a local or national basis of a good will or institutional nature, which is primarily designed to improve the image of the associate utility company or the industry, including advertisements which inform the public concerning matters affecting the associate utility company's operations, such as, the cost of providing service, the associate utility company's efforts to improve the quality of service, the company's efforts to improve and protect the environment, and other similar forms of advertisement. Entries relating to advertising included in this account must contain or refer to supporting documents which identify the specific advertising message. If references are used, copies of the advertising message must be readily available.\n(e) Exclude from this account and include in account 426.4, Expenditures for certain civic, political and related activities (§367.4264), expenses for advertising activities that are designed to solicit public support or the support of public officials in matters of a political nature."},{"name":"nuclear_power_generation_maintenance_expense_associate_company_direct_cost","title":"Nuclear Power Generation Maintenance Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Nuclear Power Generation Maintenance Expense."},{"name":"customer_service_and_informational_expenses_indirect_cost","title":"Customer Service and Informational Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Customer service and informational expenses."},{"name":"operation_supplies_and_expenses_transmission_associate_company_indirect_cost","title":"Operation Supplies and Expenses Transmission, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Operation Supplies and Expenses Transmission."},{"name":"scheduling_system_control_and_dispatch_services_nonassociate_company_direct_cost","title":"Scheduling, System Control and Dispatch Services, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Scheduling, System Control and Dispatch Services."},{"name":"customer_service_and_informational_expenses_nonassociate_company_direct_cost","title":"Customer Service and Informational Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Customer service and informational expenses."},{"name":"miscellaneous_sales_expenses_nonassociate_company_direct_cost","title":"Miscellaneous Sales Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Miscellaneous Sales Expenses."},{"name":"office_supplies_and_expenses_nonassociate_company_direct_cost","title":"Office Supplies and Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Office Supplies and Expenses."},{"name":"investment_tax_credit_adjustments_service_company_property_and_other_indirect_cost","title":"Investment Tax Credit Adjustments, Service Company Property and Other, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Investment Tax Credit Adjustment."},{"name":"regional_market_operation_expenses_nonassociate_company_direct_cost","title":"Regional Market Operation Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Regional Market Operation Expenses."},{"name":"general_advertising_expenses_associate_company","title":"General Advertising Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account General Advertising Expenses."},{"name":"informational_and_instructional_advertising_expenses_indirect_cost","title":"Informational and Instructional Advertising Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Informational And Instructional Advertising Expenses."},{"name":"miscellaneous_customer_accounts_expenses_associate_company","title":"Miscellaneous Customer Accounts Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Miscellaneous customer accounts expenses."},{"name":"investment_tax_credit_adjustments_service_company_property_and_other_direct_cost","title":"Investment Tax Credit Adjustments, Service Company Property and Other, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Investment Tax Credit Adjustment."},{"name":"transmission_operation_expenses_nonassociate_company_direct_cost","title":"Transmission Operation Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Transmission Operation Expenses."},{"name":"miscellaneous_customer_service_and_informational_expenses_indirect_cost","title":"Miscellaneous Customer Service and Informational Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Miscellaneous Customer Service And Informational Expenses."},{"name":"load_dispatch_monitor_and_operate_transmission_system_nonassociate_company","title":"Load Dispatch-Monitor and Operate Transmission System, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Load Dispatch-Monitor and Operate Transmission System."},{"name":"transmission_maintenance_expenses_gas_associate_company_direct_cost","title":"Transmission Maintenance Expenses Gas, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Transmission Maintenance Expenses Gas."},{"name":"maintenance_of_structures_and_equipment_services_associate_company_indirect_cost","title":"Maintenance of Structures and Equipment Services, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Maintenance of Structures and Equipment Services."},{"name":"interest_on_debt_to_associate_companies_associate_company_direct_cost","title":"Interest on Debt to Associate Companies, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Interest on Debt to Associate Companies."},{"name":"supervision_customer_service_and_information_expenses_associate_company","title":"Supervision, Customer Service and Information Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Supervision, Customer service and information expenses."},{"name":"miscellaneous_income_or_loss_nonassociate_company_indirect_cost","title":"Miscellaneous Income or Loss, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Miscellaneous Income or Loss."},{"name":"distribution_operation_expense_electric_direct_cost","title":"Distribution Operation Expense Electric, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Distribution Operation Expense Electric."},{"name":"uncollectible_accounts_associate_company","title":"Uncollectible Accounts, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Uncollectible accounts."},{"name":"gain_on_disposition_of_property_nonassociate_company_indirect_cost","title":"Gain on Disposition of Property, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Gain on Disposition of Property."},{"name":"nuclear_power_generation_operation_expense_direct_cost","title":"Nuclear Power Generation Operation Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Nuclear Power Generation Operation Expense."},{"name":"communication_system_expenses_nonassociate_company","title":"Communication System Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Communication System Expenses."},{"name":"maintenance_of_compressor_station_equipment_associate_company_indirect_cost","title":"Maintenance of Compressor Station Equipment, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Maintenance of Compressor Station Equipment."},{"name":"maintenance_of_measuring_and_regulating_station_equipment_associate_company_indirect_cost","title":"Maintenance of Measuring and Regulating Station Equipment, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Maintenance of Measuring And Regulating Station Equipment."},{"name":"steam_power_generation_operation_expenses_nonassociate_company","title":"Steam Power Generation Operation Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Steam Power Generation Operation Expenses."},{"name":"operation_of_energy_storage_equipment_transmission_expense_direct_cost","title":"Operation of Energy Storage Equipment, Transmission Expense, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Operation of Energy Storage Equipment, Transmission Expense."},{"name":"operation_supervision_and_engineering_gas_transmission_expenses_nonassociate_company","title":"Operation Supervision and Engineering, Gas Transmission Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Operation supervision and engineering, Gas Transmission Expenses."},{"name":"maintenance_of_communication_equipment_gas_transmission_associate_company_indirect_cost","title":"Maintenance of Communication Equipment, Gas Transmission, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Maintenance of communication equipment, Gas Transmission."},{"name":"miscellaneous_customer_accounts_expenses_associate_company_indirect_cost","title":"Miscellaneous Customer Accounts Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Miscellaneous customer accounts expenses."},{"name":"maintenance_of_communication_equipment_gas_transmission_associate_company","title":"Maintenance of Communication Equipment, Gas Transmission, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Maintenance of communication equipment, Gas Transmission."},{"name":"maintenance_of_transmission_plant","title":"Maintenance of Transmission Plant (Nonmajor Only)","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of transmission plant the book cost of which is includible in plant accounts 351 to 359 inclusive. (See operating expense instruction 2.)"},{"name":"cost_and_expenses_of_construction_or_other_services_associate_company_indirect_cost","title":"Cost and Expenses of Construction or Other Services, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Costs and Expenses of Construction or Other Services."},{"name":"taxes_other_than_income_taxes_associate_company_direct_cost","title":"Taxes Other than Income Taxes, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Taxes Other Than Income Taxes."},{"name":"hydraulic_power_generation_operation_expenses_nonassociate_company_indirect_cost","title":"Hydraulic Power Generation Operation Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Hydraulic Power Generation Operation Expenses."},{"name":"customer_service_and_informational_expenses_direct_cost","title":"Customer Service and Informational Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Customer service and informational expenses."},{"name":"other_fuel_and_power_for_compressor_stations_associate_company_indirect_cost","title":"Other Fuel and Power for Compressor Stations, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Other Fuel and Power for Compressor Stations."},{"name":"hydraulic_power_generation_maintenance_expenses_direct_cost","title":"Hydraulic Power Generation Maintenance Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Hydraulic Power Generation Maintenance Expenses."},{"name":"other_expenses_gas_transmission","title":"Other Expenses, Gas Transmission","type":"number","format":"default","description":"This account shall include the cost of labor, material used and expenses incurred in operating transmission system equipment and other transmission system expenses not includible in any of the foregoing accounts, including research, development, and demonstration expenses."},{"name":"maintenance_of_structures_transmission_expense_nonassociate_company_indirect_cost","title":"Maintenance of Structures, Transmission Expense, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Maintenance of Structures, Transmission Expense."},{"name":"rents_transmission_electric_expense_nonassociate_company_direct_cost","title":"Rents, Transmission Electric Expense, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Rents, Transmission Electric Expense."},{"name":"maintenance_of_measuring_and_regulating_station_equipment_associate_company_direct_cost","title":"Maintenance of Measuring and Regulating Station Equipment, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Maintenance of Measuring And Regulating Station Equipment."},{"name":"load_dispatch_reliability_associate_company_indirect_cost","title":"Load Dispatch-Reliability, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Load Dispatch-Reliability."},{"name":"steam_power_generation_operations_expense","title":"Steam Power Generation Operations Expense","type":"number","format":"default","description":"Total steam power generation operation expenses."},{"name":"operation_supervision_and_engineering_gas_transmission_expenses_indirect_cost","title":"Operation Supervision and Engineering, Gas Transmission Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Operation supervision and engineering, Gas Transmission Expenses."},{"name":"advertising_expenses_associate_company","title":"Advertising Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Advertising Expenses."},{"name":"regional_market_operation_expenses_direct_cost","title":"Regional Market Operation Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Regional Market Operation Expenses."},{"name":"allowance_for_borrowed_funds_used_during_construction_indirect_cost","title":"Allowance for Borrowed Funds Used During Construction, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Allowance for Borrowed Funds Used During Construction."},{"name":"demonstrating_and_selling_expenses_nonassociate_company","title":"Demonstrating and Selling Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Demonstrating and Selling Expenses."},{"name":"gains_from_disposition_of_service_company_plant","title":"Gains from Disposition of Service Company Plant","type":"number","format":"default","description":"(a) The service company must record in this account gains resulting from the settlement of asset retirement obligations related to service company plant in accordance with the accounting prescribed in General Instructions in §367.22.\n\n(b) Income taxes relating to losses, recorded in this account must be recorded in Account 409.1, Income Taxes, operating income (§367.4091)."},{"name":"meter_reading_expenses","title":"Meter Reading Expenses","type":"number","format":"default","description":"(a) This account must include the cost of labor, materials used and expenses incurred in reading customer meters, and determining consumption when performed by employees engaged in reading meters.\n(b) This account must include the following labor items:\n(1) Addressing forms for obtaining meter readings by mail.\n(2) Changing and collecting meter charts used for billing purposes.\n(3) Inspecting time clocks, checking seals, and other similar items, when performed by meter readers and the work represents a minor activity incidental to regular meter reading routine.\n(4) Reading meters, including demand meters, and obtaining load information for billing purposes. Exclude and charge to account 586, Meter expenses (§367.5000), account 878, Meter and house regulator expenses (§367.8000), or to account 903, Customer records and collection expenses (§367.9030), as applicable, the cost of obtaining meter readings, first and final, if incidental to the operation of removing or resetting, sealing, or locking, and disconnecting or reconnecting meters.\n(5) Computing consumption from meter reader's book or from reports by mail when done by employees engaged in reading meters.\n(6) Collecting from prepayment meters when incidental to meter reading.\n(7) Maintaining record of customers” keys.\n(8) Computing estimated or average consumption when performed by employees engaged in reading meters.\n(c) This account must include the following materials and expenses items:\n(1) Badges, lamps, and uniforms.\n(2) Demand charts, meter books and binders and forms for recording readings, but not the cost of preparation.\n(3) Postage and supplies used in obtaining meter readings by mail.\n(4) Transportation, meals, and incidental expenses."},{"name":"expenditures_for_certain_civic_political_and_related_activities_associate_company_indirect_cost","title":"Expenditures for Certain Civic, Political and Related Activities, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Expenditures for Certain Civic, Political and Related Activities."},{"name":"transmission_operation_expenses_associate_company","title":"Transmission Operation Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Transmission Operation Expenses."},{"name":"decrease_in_provision_for_deferred_taxes_nonassociate_company_indirect_cost","title":"Decrease in Provision for Deferred Taxes, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Provision for Deferred Taxes – Credit."},{"name":"operation_supplies_and_expenses_transmission_indirect_cost","title":"Operation Supplies and Expenses Transmission, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Operation Supplies and Expenses Transmission."},{"name":"hydraulic_power_generation_operation_expenses_associate_company_direct_cost","title":"Hydraulic Power Generation Operation Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Hydraulic Power Generation Operation Expenses."},{"name":"service_and_informational_operation_accounts_nonassociate_company","title":"Service and Informational Operation Accounts, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Service and Informational Operation Accounts."},{"name":"distribution_operation_expenses_gas","title":"Distribution Operation Expenses, Gas","type":"number","format":"default","description":"Total gas distribution operation expenses."},{"name":"distribution_operation_gas_expenses_associate_company_direct_cost","title":"Distribution Operation Gas Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Distribution Operation Gas Expenses."},{"name":"load_dispatch_reliability_direct_cost","title":"Load Dispatch-Reliability, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Load Dispatch-Reliability."},{"name":"maintenance_of_measuring_and_regulating_station_equipment_direct_cost","title":"Maintenance of Measuring and Regulating Station Equipment, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Maintenance of Measuring And Regulating Station Equipment."},{"name":"nuclear_power_generation_maintenance_expense_nonassociate_company","title":"Nuclear Power Generation Maintenance Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Nuclear Power Generation Maintenance Expense."},{"name":"maintenance_of_overhead_lines_nonassociate_company_direct_cost","title":"Maintenance of Overhead Lines, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Maintenance of Overhead Lines."},{"name":"gain_on_disposition_of_property_indirect_cost","title":"Gain on Disposition of Property, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Gain on Disposition of Property."},{"name":"distribution_operation_expenses_electric","title":"Distribution Operation Expenses, Electric","type":"number","format":"default","description":"Total distribution operation expenses."},{"name":"gain_on_disposition_of_property","title":"Gain on Disposition of Property","type":"number","format":"default","description":"This account must be credited with the gain on the sale, conveyance, exchange, or transfer of service or other property to another. Income taxes on gains recorded in this account must be recorded in account 409.2, Income taxes, other income and deductions (§367.4092)."},{"name":"interest_on_debt_to_associate_companies_nonassociate_company_indirect_cost","title":"Interest on Debt to Associate Companies, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Interest on Debt to Associate Companies."},{"name":"transmission_of_electricity_by_others_nonassociate_company_direct_cost","title":"Transmission of Electricity by Others, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Transmission of Electricity by Others."},{"name":"compressor_station_labor_and_expenses_associate_company_indirect_cost","title":"Compressor Station Labor and Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Compressor Station Labor and Expenses."},{"name":"liquified_natural_gas_terminaling_and_processing_maintenance_expenses_nonassociate_company_indirect_cost","title":"Liquified Natural Gas Terminaling and Processing Maintenance Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Liquified Natural Gas Terminaling and Processing Maintenance Expenses."},{"name":"miscellaneous_transmission_expenses_nonassociate_company_indirect_cost","title":"Miscellaneous Transmission Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Miscellaneous Transmission Expenses."},{"name":"changes_to_regulatory_assets_liabilities_net_nonassociate_company_indirect_cost","title":"Changes to Regulatory Assets Liabilities Net, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Regulatory Debits/Credits - Net."},{"name":"depreciation_expense_including_depreciation_expenses_for_asset_retirement_costs_nonassociate_company_indirect_cost","title":"Depreciation Expense Including Depreciation Expenses for Asset Retirement Costs, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Depreciation Expense."},{"name":"reliability_planning_and_standards_development_associate_company_direct_cost","title":"Reliability Planning and Standards Development, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Reliability Planning and Standards Development."},{"name":"administrative_and_general_maintenance_expenses_nonassociate_company","title":"Administrative and General Maintenance Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Administrative and General Maintenance Expenses."},{"name":"employee_pensions_and_benefits_direct_cost","title":"Employee Pensions and Benefits, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Employee Pensions and Benefits."},{"name":"sales_operation_expenses_nonassociate_company","title":"Sales Operation Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Sales Operation Expenses."},{"name":"amortization_of_premium_on_debt_credit_indirect_cost","title":"Amortization of Premium on Debt, Credit, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Amortization of Premium on Debt, Credit."},{"name":"expenditures_for_certain_civic_political_and_related_activities_nonassociate_company_indirect_cost","title":"Expenditures for Certain Civic, Political and Related Activities, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Expenditures for Certain Civic, Political and Related Activities."},{"name":"maintenance_of_structures_and_equipment_services_nonassociate_company_direct_cost","title":"Maintenance of Structures and Equipment Services, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Maintenance of Structures and Equipment Services."},{"name":"other_power_generation_operation_expenses_direct_cost","title":"Other Power Generation Operation Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Other Power Generation Operation Expenses."},{"name":"transmission_service_studies","title":"Transmission Service Studies","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred to conduct transmission services studies for proposed interconnections with the transmission system. Detailed records shall be maintained for each study undertaken and all reimbursements received for conducting such a study."},{"name":"maintenance_of_transmission_plant_nonassociate_company_direct_cost","title":"Maintenance of Transmission Plant, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Maintenance of Transmission Plant."},{"name":"amortization_of_debt_discount_and_expense_associate_company_indirect_cost","title":"Amortization of Debt Discount and Expense, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Amortization of Debt Discount and Expense."},{"name":"distribution_maintenance_expense_electric_nonassociate_company","title":"Distribution Maintenance Expense Electric, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Distribution Maintenance Expense Electric."},{"name":"operation_supervision_and_engineering_electric_transmission_expenses_nonassociate_company","title":"Operation Supervision and Engineering, Electric Transmission Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Operation supervision and engineering, Electric Transmission Expenses."},{"name":"other_interest_expense_nonassociate_company","title":"Other Interest Expense, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Other Interest Expense."},{"name":"maintenance_of_miscellaneous_regional_transmission_plant_associate_company_direct_cost","title":"Maintenance of Miscellaneous Regional Transmission Plant, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Maintenance of Miscellaneous Regional Transmission Plant."},{"name":"donations_direct_cost","title":"Donations, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Miscellaneous Donations."},{"name":"hydraulic_power_generation_operation_expenses_associate_company_indirect_cost","title":"Hydraulic Power Generation Operation Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Hydraulic Power Generation Operation Expenses."},{"name":"loss_on_disposition_of_property_associate_company","title":"Loss on Disposition of Property, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Loss on Disposition of Property."},{"name":"underground_storage_operation_expenses_indirect_cost","title":"Underground Storage Operation Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Underground Storage Operation Expenses."},{"name":"regional_market_maintenance_expenses_nonassociate_company_indirect_cost","title":"Regional Market Maintenance Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Regional Market Maintenance Expenses."},{"name":"measuring_and_regulating_station_expenses_nonassociate_company_indirect_cost","title":"Measuring and Regulating Station Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Measuring and Regulating Station Expenses."},{"name":"scheduling_system_control_and_dispatch_services_nonassociate_company","title":"Scheduling, System Control and Dispatch Services, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Scheduling, System Control and Dispatch Services."},{"name":"miscellaneous_income_or_loss_nonassociate_company","title":"Miscellaneous Income or Loss, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Miscellaneous Income or Loss."},{"name":"rents_transmission_electric_expense_indirect_cost","title":"Rents, Transmission Electric Expense, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Rents, Transmission Electric Expense."},{"name":"maintenance_of_communication_equipment_electric_transmission","title":"Maintenance of Communication Equipment, Electric Transmission","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of communication equipment serving the transmission function."},{"name":"other_fuel_and_power_for_compressor_stations_nonassociate_company_indirect_cost","title":"Other Fuel and Power for Compressor Stations, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Other Fuel and Power for Compressor Stations."},{"name":"amortization_of_premium_on_debt_credit_nonassociate_company_direct_cost","title":"Amortization of Premium on Debt, Credit, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Amortization of Premium on Debt, Credit."},{"name":"employee_pensions_and_benefits_nonassociate_company","title":"Employee Pensions and Benefits, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Employee Pensions and Benefits."},{"name":"transmission_maintenance_expenses_gas","title":"Transmission Maintenance Expenses, Gas","type":"number","format":"default","description":"Total gas transmission maintenance expenses."},{"name":"communication_system_expenses_associate_company_indirect_cost","title":"Communication System Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Communication System Expenses."},{"name":"reliability_planning_and_standards_development_nonassociate_company_indirect_cost","title":"Reliability Planning and Standards Development, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Reliability Planning and Standards Development."},{"name":"other_storage_operation_expenses_direct_cost","title":"Other Storage Operation Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Other Storage Operation Expenses."},{"name":"changes_to_regulatory_assets_liabilities_net","title":"Changes to Regulatory Assets Liabilities Net","type":"number","format":"default","description":"Total cost of service related to account Regulatory Debits/Credits - Net."},{"name":"maintenance_of_transmission_plant_associate_company_direct_cost","title":"Maintenance of Transmission Plant, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Maintenance of Transmission Plant."},{"name":"maintenance_of_transmission_plant_associate_company","title":"Maintenance of Transmission Plant, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Maintenance of Transmission Plant."},{"name":"maintenance_of_structures_and_improvements_transmission_expenses","title":"Maintenance of Structures and Improvements, Transmission Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of structures, the book cost of which is includible in account 366, Structures and Improvements. (See operating expense instruction 2.)"},{"name":"operation_and_maintenance_expense_electric_nonassociate_company_indirect_cost","title":"Operation and Maintenance Expense Electric, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Operation and Maintenance Expense Electric."},{"name":"transmission_maintenance_expense_electric","title":"Transmission Maintenance Expense, Electric","type":"number","format":"default","description":"Total Transmission Maintenance Expenses"},{"name":"underground_line_expenses_transmission_direct_cost","title":"Underground Line Expenses Transmission, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Underground Line Expenses Transmission."},{"name":"mains_expenses_direct_cost","title":"Mains Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Mains Expenses."},{"name":"customer_assistance_expenses_indirect_cost","title":"Customer Assistance Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Customer assistance expenses."},{"name":"expenditures_for_certain_civic_political_and_related_activities_nonassociate_company_direct_cost","title":"Expenditures for Certain Civic, Political and Related Activities, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Expenditures for Certain Civic, Political and Related Activities."},{"name":"employee_pensions_and_benefits_associate_company_indirect_cost","title":"Employee Pensions and Benefits, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Employee Pensions and Benefits."},{"name":"expenditures_for_certain_civic_political_and_related_activities_direct_cost","title":"Expenditures for Certain Civic, Political and Related Activities, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Expenditures for Certain Civic, Political and Related Activities."},{"name":"generation_interconnection_studies_associate_company_direct_cost","title":"Generation Interconnection Studies, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Generation Interconnection Studies."},{"name":"load_dispatch_transmission_service_and_scheduling_indirect_cost","title":"Load Dispatch-Transmission Service and Scheduling, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Load Dispatch-Transmission Service and Scheduling."},{"name":"underground_storage_maintenance_expenses_associate_company_indirect_cost","title":"Underground Storage Maintenance Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Underground Storage Maintenance Expenses."},{"name":"load_dispatch_reliability_indirect_cost","title":"Load Dispatch-Reliability, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Load Dispatch-Reliability."},{"name":"depreciation_expense_including_depreciation_expenses_for_asset_retirement_costs_associate_company_indirect_cost","title":"Depreciation Expense Including Depreciation Expenses for Asset Retirement Costs, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Depreciation Expense."},{"name":"supervision_customer_service_and_information_expenses","title":"Supervision, Customer Service and Information Expenses","type":"number","format":"default","description":"This account must include the cost of labor and expenses incurred in the general direction and supervision of customer service activities, the object of which is to encourage safe, efficient and economical use of the associate utility company's service. Direct supervision of a specific activity within customer service and informational expense classification must be charged to the account wherein the costs of such activity are included (See Operating Expense Instructions in §367.80)."},{"name":"maintenance_of_compressor_station_equipment_indirect_cost","title":"Maintenance of Compressor Station Equipment, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Maintenance of Compressor Station Equipment."},{"name":"sales_operation_expenses_nonassociate_company_direct_cost","title":"Sales Operation Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Sales Operation Expenses."},{"name":"administrative_and_general_operation_expenses_direct_cost","title":"Administrative and General Operation Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Administrative and General Operation Expenses."},{"name":"maintenance_supervision_and_engineering_electric_transmission_expenses_direct_cost","title":"Maintenance Supervision and Engineering, Electric Transmission Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Maintenance supervision and engineering, Electric Transmission Expenses."},{"name":"equity_in_earnings_of_subsidiary_companies_indirect_cost","title":"Equity in Earnings of Subsidiary Companies, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Equity in Earnings of Subsidiary Companies."},{"name":"property_insurance_indirect_cost","title":"Property Insurance, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Property Insurance."},{"name":"demonstrating_and_selling_expenses_associate_company_direct_cost","title":"Demonstrating and Selling Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Demonstrating and Selling Expenses."},{"name":"depreciation_expense_including_depreciation_expenses_for_asset_retirement_costs_nonassociate_company_direct_cost","title":"Depreciation Expense Including Depreciation Expenses for Asset Retirement Costs, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Depreciation Expense."},{"name":"interest_and_dividend_income_nonassociate_company_direct_cost","title":"Interest and Dividend Income, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Interest and Dividend Income."},{"name":"liquified_natural_gas_terminaling_and_processing_operation_expenses_nonassociate_company","title":"Liquified Natural Gas Terminaling and Processing Operation Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Liquified Natural Gas Terminaling and Processing Operation Expenses."},{"name":"customer_assistance_expenses","title":"Customer Assistance Expenses (Major Only)","type":"number","format":"default","description":"(a) This account must include the cost of labor, materials used and expenses incurred in providing instructions or assistance to customers, the object of which is to encourage safe, efficient and economical use of the associate utility company's service.\n(b) This account must include the following labor items:\n(1) Direct supervision of department.\n(2) Processing customer inquiries relating to the proper use of electric equipment, the replacement of such equipment and information related to the equipment.\n(3) Advice directed to customers as to how they may achieve the most efficient and safest use of electric equipment.\n(4) Demonstrations, exhibits, lectures, and other programs designed to instruct customers in the safe, economical or efficient use of electric service, and/or oriented toward conservation of energy.\n(5) Engineering and technical advice to customers, the object of which is to promote safe, efficient and economical use of the associate utility company's service.\n(c) This account must include the following materials and expenses items:\n(1) Supplies and expenses pertaining to demonstrations, exhibits, lectures, and other programs.\n(2) Loss in value on equipment and appliances used for customer assistance programs.\n(3) Office supplies and expenses.\n(4) Transportation, meals, and incidental expenses.\n(d) Do not include in this account expenses that are provided for elsewhere, such as accounts 416, Costs and expenses of merchandising, jobbing and contract work (§367.4160), 587, Customer installations expenses (§367.5870), 879, Customer installations expenses (§367.8790), and 912, Demonstrating and selling expenses (§367.9120)."},{"name":"miscellaneous_income_or_loss_nonassociate_company_direct_cost","title":"Miscellaneous Income or Loss, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Miscellaneous Income or Loss."},{"name":"miscellaneous_customer_accounts_expenses_associate_company_direct_cost","title":"Miscellaneous Customer Accounts Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Miscellaneous customer accounts expenses."},{"name":"life_insurance_associate_company_direct_cost","title":"Life Insurance, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Life Insurance."},{"name":"natural_gas_operation_and_maintenance_expenses_associate_company","title":"Natural Gas Operation and Maintenance Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Natural Gas Operation and Maintenance Expenses."},{"name":"other_fuel_and_power_for_compressor_stations","title":"Other Fuel and Power for Compressor Stations","type":"number","format":"default","description":"A. This account shall include the cost of coal, oil, and other fuel, or electricity, used for the operation of transmission compressor stations, including applicable amounts of fuel stock expenses.\n\nB. Records shall be maintained to show the quantity of each type of fuel consumed or electricity used at each compressor station, and the cost of such fuel or power. Respective amounts of fuel stock and fuel stock expenses shall be readily available.\n\nNote: The cost of fuel, includible in this account, and related fuel stock expenses shall be charged initially to appropriate fuel accounts carried in accounts 151, Fuel Stock, and 152, Fuel Stock Expenses Undistributed, and cleared to this account on the basis of fuel used. See accounts 151 and 152 for the basis of fuel costs and includible fuel stock expenses."},{"name":"equity_in_earnings_of_subsidiary_companies_associate_company_indirect_cost","title":"Equity in Earnings of Subsidiary Companies, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Equity in Earnings of Subsidiary Companies."},{"name":"maintenance_of_communication_equipment_electric_transmission_associate_company_indirect_cost","title":"Maintenance of Communication Equipment, Electric Transmission, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Maintenance of communication equipment, Electric Transmission."},{"name":"supervision_sales_expense_nonassociate_company_direct_cost","title":"Supervision, Sales Expense, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Supervision, Sales Expense."},{"name":"outside_services_employed_indirect_cost","title":"Outside Services Employed, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Outside Services Employed."},{"name":"station_expenses_transmission_expense_indirect_cost","title":"Station Expenses, Transmission Expense, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Station Expenses, Transmission Expense."},{"name":"losses_from_disposition_of_service_company_plant_nonassociate_company","title":"Losses from Disposition of Service Company Plant, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Losses from Disposition of Service Company Plant."},{"name":"customer_assistance_expenses_associate_company","title":"Customer Assistance Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Customer assistance expenses."},{"name":"underground_storage_operation_expenses_associate_company_direct_cost","title":"Underground Storage Operation Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Underground Storage Operation Expenses."},{"name":"other_power_generation_operation_expenses_associate_company_indirect_cost","title":"Other Power Generation Operation Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Other Power Generation Operation Expenses."},{"name":"miscellaneous_general_expenses_nonassociate_company_indirect_cost","title":"Miscellaneous General Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Miscellaneous General Expenses."},{"name":"other_deductions_nonassociate_company","title":"Other Deductions, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Other Deductions."},{"name":"interest_on_long_term_debt_indirect_cost","title":"Interest on Long-Term Debt, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Interest On Long-Term Debt."},{"name":"maintenance_of_communication_equipment_electric_transmission_associate_company_direct_cost","title":"Maintenance of Communication Equipment, Electric Transmission, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Maintenance of communication equipment, Electric Transmission."},{"name":"transmission_maintenance_expenses_gas_nonassociate_company_indirect_cost","title":"Transmission Maintenance Expenses Gas, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Transmission Maintenance Expenses Gas."},{"name":"maintenance_of_underground_lines_indirect_cost","title":"Maintenance of Underground Lines, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Maintenance of Underground Lines."},{"name":"operation_and_maintenance_expense_electric_associate_company_direct_cost","title":"Operation and Maintenance Expense Electric, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Operation and Maintenance Expense Electric."},{"name":"station_expenses_transmission_expense_associate_company_indirect_cost","title":"Station Expenses, Transmission Expense, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Station Expenses, Transmission Expense."},{"name":"reliability_planning_and_standards_development_nonassociate_company_direct_cost","title":"Reliability Planning and Standards Development, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Reliability Planning and Standards Development."},{"name":"maintenance_of_miscellaneous_regional_transmission_plant","title":"Maintenance of Miscellaneous Regional Transmission Plant","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of miscellaneous regional transmission plant serving the transmission function."},{"name":"allowance_for_other_funds_used_during_construction_nonassociate_company","title":"Allowance for Other Funds Used During Construction, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Allowance for Other Funds Used During Construction."},{"name":"maintenance_of_communication_equipment_gas_transmission_associate_company_direct_cost","title":"Maintenance of Communication Equipment, Gas Transmission, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Maintenance of communication equipment, Gas Transmission."},{"name":"interest_on_long_term_debt_direct_cost","title":"Interest on Long-Term Debt, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Interest On Long-Term Debt."},{"name":"maintenance_of_computer_hardware_transmission_nonassociate_company","title":"Maintenance of Computer Hardware Transmission, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Maintenance of Computer Hardware Transmission."},{"name":"other_storage_operation_expenses_associate_company_indirect_cost","title":"Other Storage Operation Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Other Storage Operation Expenses."},{"name":"distribution_maintenance_expense_electric","title":"Distribution Maintenance Expense, Electric","type":"number","format":"default","description":"Total distribution maintenance expenses."},{"name":"costs_and_expenses_of_merchandising_jobbing_and_contract_work_for_associated_companies_associate_company","title":"Costs and Expenses of Merchandising, Jobbing, and Contract Work for Associated Companies, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Costs and Expenses of Merchandising, Jobbing, and Contract Work for Associated Companies."},{"name":"maintenance_of_underground_lines_nonassociate_company_indirect_cost","title":"Maintenance of Underground Lines, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Maintenance of Underground Lines."},{"name":"office_supplies_and_expenses_direct_cost","title":"Office Supplies and Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Office Supplies and Expenses."},{"name":"supervision_customer_account_expenses_associate_company_direct_cost","title":"Supervision, Customer Account Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Supervision, Customer account expenses."},{"name":"supervision_sales_expense_associate_company_direct_cost","title":"Supervision, Sales Expense, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Supervision, Sales Expense."},{"name":"other_expenses_gas_transmission_associate_company_indirect_cost","title":"Other Expenses Gas Transmission, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Other Expenses Gas Transmission."},{"name":"hydraulic_power_generation_maintenance_expenses_nonassociate_company_indirect_cost","title":"Hydraulic Power Generation Maintenance Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Hydraulic Power Generation Maintenance Expenses."},{"name":"outside_services_employed_nonassociate_company","title":"Outside Services Employed, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Outside Services Employed."},{"name":"costs_and_expenses_of_merchandising_jobbing_and_contract_work_for_associated_companies_nonassociate_company","title":"Costs and Expenses of Merchandising, Jobbing, and Contract Work for Associated Companies, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Costs and Expenses of Merchandising, Jobbing, and Contract Work for Associated Companies."},{"name":"accretion_expense_associate_company_indirect_cost","title":"Accretion Expense, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Accretion Expense."},{"name":"donations_indirect_cost","title":"Donations, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Miscellaneous Donations."},{"name":"changes_to_regulatory_assets_liabilities_net_nonassociate_company_direct_cost","title":"Changes to Regulatory Assets Liabilities Net, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Regulatory Debits/Credits - Net."},{"name":"maintenance_of_compressor_station_equipment_associate_company","title":"Maintenance of Compressor Station Equipment, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Maintenance of Compressor Station Equipment."},{"name":"steam_power_generation_maintenance_expense_associate_company_direct_cost","title":"Steam Power Generation Maintenance Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Steam Power Generation Maintenance Expense."},{"name":"depreciation_expense_including_depreciation_expenses_for_asset_retirement_costs_associate_company","title":"Depreciation Expense Including Depreciation Expenses for Asset Retirement Costs, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Depreciation Expense."},{"name":"maintenance_of_overhead_lines_associate_company_direct_cost","title":"Maintenance of Overhead Lines, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Maintenance of Overhead Lines."},{"name":"reliability_planning_and_standards_development_services_associate_company_indirect_cost","title":"Reliability Planning and Standards Development Services, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Reliability Planning and Standards Development Services."},{"name":"other_deductions_associate_company","title":"Other Deductions, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Other Deductions."},{"name":"cost_and_expenses_of_construction_or_other_services","title":"Cost and Expenses of Construction or Other Services","type":"number","format":"default","description":"This account must include expenditures related to the performance of construction or service contracts, under which the service company undertakes projects to construct physical property for associate or non-associate companies (see General Instructions §367.24, Construction and service contracts for other companies) and the cost of services performed for others not provided for elsewhere."},{"name":"gains_from_disposition_of_service_company_plant_indirect_cost","title":"Gains from Disposition of Service Company Plant, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Gain from Disposition of Service Company Plant."},{"name":"distribution_operation_gas_expenses_associate_company_indirect_cost","title":"Distribution Operation Gas Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Distribution Operation Gas Expenses."},{"name":"maintenance_of_energy_storage_equipment_nonassociate_company_direct_cost","title":"Maintenance of Energy Storage Equipment, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Maintenance of Energy Storage Equipment."},{"name":"distribution_operation_gas_expenses_indirect_cost","title":"Distribution Operation Gas Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Distribution Operation Gas Expenses."},{"name":"maintenance_of_station_equipment_direct_cost","title":"Maintenance of Station Equipment, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Maintenance of Station Equipment."},{"name":"miscellaneous_amortization_nonassociate_company","title":"Miscellaneous Amortization, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Miscellaneous Amortization."},{"name":"taxes_other_than_income_taxes_direct_cost","title":"Taxes Other than Income Taxes, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Taxes Other Than Income Taxes."},{"name":"transmission_maintenance_expenses_gas_direct_cost","title":"Transmission Maintenance Expenses Gas, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Transmission Maintenance Expenses Gas."},{"name":"reliability_planning_and_standards_development_services_associate_company_direct_cost","title":"Reliability Planning and Standards Development Services, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Reliability Planning and Standards Development Services."},{"name":"operation_supervision_and_engineering_gas_transmission_expenses_nonassociate_company_direct_cost","title":"Operation Supervision and Engineering, Gas Transmission Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Operation supervision and engineering, Gas Transmission Expenses."},{"name":"underground_storage_maintenance_expenses","title":"Underground Storage Maintenance Expenses","type":"number","format":"default","description":"Total underground gas storage maintenance expenses."},{"name":"steam_power_generation_maintenance_expense_associate_company_indirect_cost","title":"Steam Power Generation Maintenance Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Steam Power Generation Maintenance Expense."},{"name":"income_taxes","title":"Income Taxes","type":"number","format":"default","description":"Total cost of service related to account Income Taxes."},{"name":"system_control_and_load_dispatching_gas_direct_cost","title":"System Control and Load Dispatching Gas, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account System Control and Load Dispatching Gas."},{"name":"costs_and_expenses_of_merchandising_jobbing_and_contract_work_for_associated_companies_indirect_cost","title":"Costs and Expenses of Merchandising, Jobbing, and Contract Work for Associated Companies, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Costs and Expenses of Merchandising, Jobbing, and Contract Work for Associated Companies."},{"name":"amortization_of_premium_on_debt_credit_associate_company","title":"Amortization of Premium on Debt, Credit, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Amortization of Premium on Debt, Credit."},{"name":"cost_and_expenses_of_construction_or_other_services_direct_cost","title":"Cost and Expenses of Construction or Other Services, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Costs and Expenses of Construction or Other Services."},{"name":"distribution_maintenance_expense_electric_indirect_cost","title":"Distribution Maintenance Expense Electric, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Distribution Maintenance Expense Electric."},{"name":"investment_tax_credit_adjustments_service_company_property_and_other_nonassociate_company_indirect_cost","title":"Investment Tax Credit Adjustments, Service Company Property and Other, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Investment Tax Credit Adjustment."},{"name":"mains_expenses_indirect_cost","title":"Mains Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Mains Expenses."},{"name":"miscellaneous_amortization_nonassociate_company_indirect_cost","title":"Miscellaneous Amortization, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Miscellaneous Amortization."},{"name":"other_storage_operation_expenses","title":"Other Storage Operation Expenses","type":"number","format":"default","description":"Total other gas storage expenses."},{"name":"regulatory_commission_expenses_nonassociate_company_indirect_cost","title":"Regulatory Commission Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Regulatory Commission Expenses."},{"name":"hydraulic_power_generation_maintenance_expenses_associate_company_direct_cost","title":"Hydraulic Power Generation Maintenance Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Hydraulic Power Generation Maintenance Expenses."},{"name":"interest_on_long_term_debt_associate_company_direct_cost","title":"Interest on Long-Term Debt, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Interest On Long-Term Debt."},{"name":"general_advertising_expenses_direct_cost","title":"General Advertising Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account General Advertising Expenses."},{"name":"deferred_income_taxes_provision_associate_company","title":"Deferred Income Taxes Provision, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Provision for Deferred Taxes."},{"name":"underground_line_expenses_transmission_associate_company_direct_cost","title":"Underground Line Expenses Transmission, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Underground Line Expenses Transmission."},{"name":"transmission_and_compression_of_gas_by_others_direct_cost","title":"Transmission and Compression of Gas by Others, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Transmission and Compression of Gas By Others."},{"name":"system_control_and_load_dispatching_gas_nonassociate_company_direct_cost","title":"System Control and Load Dispatching Gas, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account System Control and Load Dispatching Gas."},{"name":"rents_transmission_electric_expense_associate_company_indirect_cost","title":"Rents, Transmission Electric Expense, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Rents, Transmission Electric Expense."},{"name":"maintenance_of_computer_software_transmission_nonassociate_company_indirect_cost","title":"Maintenance of Computer Software Transmission, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Maintenance of Computer Software Transmission."},{"name":"reliability_planning_and_standards_development_services","title":"Reliability Planning and Standards Development Services","type":"number","format":"default","description":"This account shall include the costs billed to the transmission owner, load serving entity, or generator for system planning of the interconnected bulk electric transmission system. Include also the costs billed by the regional transmission service provider for system reliability and resource planning to develop long-term strategies to meet customer demand and energy requirements. This account shall also include fees and expenses for outside services incurred by the regional transmission service provider and billed to the load serving entity, transmission owner or generator."},{"name":"underground_line_expenses_transmission_nonassociate_company_direct_cost","title":"Underground Line Expenses Transmission, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Underground Line Expenses Transmission."},{"name":"operation_of_energy_storage_equipment_transmission_expense_associate_company","title":"Operation of Energy Storage Equipment, Transmission Expense, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Operation of Energy Storage Equipment, Transmission Expense."},{"name":"demonstrating_and_selling_expenses_direct_cost","title":"Demonstrating and Selling Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Demonstrating and Selling Expenses."},{"name":"miscellaneous_general_expenses_associate_company_direct_cost","title":"Miscellaneous General Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Miscellaneous General Expenses."},{"name":"operation_supplies_and_expenses_transmission_expense","title":"Operation Supplies and Expenses, Transmission Expense (Nonmajor Only)","type":"number","format":"default","description":"This account shall include the cost of materials used and expenses incurred in the operation of the transmission system."},{"name":"nuclear_power_generation_operation_expense_associate_company_direct_cost","title":"Nuclear Power Generation Operation Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Nuclear Power Generation Operation Expense."},{"name":"regional_market_operation_expenses_nonassociate_company_indirect_cost","title":"Regional Market Operation Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Regional Market Operation Expenses."},{"name":"allowance_for_other_funds_used_during_construction","title":"Allowance for Other Funds Used During Construction","type":"number","format":"default","description":"This account must include concurrent credits for allowance for other funds used during construction."},{"name":"rents_gas_transmission_expense_nonassociate_company_indirect_cost","title":"Rents, Gas Transmission Expense, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Rents, Gas Transmission Expense."},{"name":"meter_reading_expenses_nonassociate_company_direct_cost","title":"Meter Reading Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Meter reading expenses."},{"name":"outside_services_employed_associate_company_direct_cost","title":"Outside Services Employed, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Outside Services Employed."},{"name":"cost_and_expenses_of_construction_or_other_services_associate_company_direct_cost","title":"Cost and Expenses of Construction or Other Services, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Costs and Expenses of Construction or Other Services."},{"name":"gain_on_disposition_of_property_direct_cost","title":"Gain on Disposition of Property, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Gain on Disposition of Property."},{"name":"steam_power_generation_maintenance_expense_indirect_cost","title":"Steam Power Generation Maintenance Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Steam Power Generation Maintenance Expense."},{"name":"taxes_other_than_income_taxes_associate_company","title":"Taxes Other than Income Taxes, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Taxes Other Than Income Taxes."},{"name":"decrease_in_provision_for_deferred_taxes_associate_company_indirect_cost","title":"Decrease in Provision for Deferred Taxes, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Provision for Deferred Taxes – Credit."},{"name":"regional_market_maintenance_expenses_direct_cost","title":"Regional Market Maintenance Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Regional Market Maintenance Expenses."},{"name":"other_gas_operation_supply_expenses_nonassociate_company_indirect_cost","title":"Other Gas Operation Supply Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Other Gas Operation Supply Expenses."},{"name":"customer_service_and_informational_expenses","title":"Customer Service and Informational Expenses (Nonmajor Only)","type":"number","format":"default","description":"This account shall include the cost of supervision, labor, and expenses incurred in customer service and informational activities, the purpose of which is to encourage safe and efficient use of the utility's service, to encourage conservation of the utility's service, and to assist present customers in answering specific inquiries as to the proper and economic use of the utility's service and the customer's equipment utilizing the service."},{"name":"office_supplies_and_expenses_associate_company_indirect_cost","title":"Office Supplies and Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Office Supplies and Expenses."},{"name":"life_insurance","title":"Life Insurance","type":"number","format":"default","description":"This account must include all payments for life insurance of officers and employees where the service company is beneficiary (net premiums less increase in cash surrender value of policies)."},{"name":"compressor_station_labor_and_expenses_transmission_expenses","title":"Compressor Station Labor and Expenses, Transmission Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred (other than fuel and power) in operating transmission compressor stations."},{"name":"customer_records_and_collection_expenses","title":"Customer Records and Collection Expenses","type":"number","format":"default","description":"(a) This account must include the cost of labor, materials used and expenses incurred in work on customer applications, contracts, orders, credit investigations, billing and accounting, collections and complaints.\n(b) This account must include the following labor items:\n(1) Receiving, preparing, recording and handling routine orders for service, disconnections, transfers or meter tests initiated by the customer, excluding the cost of carrying out the orders, that is chargeable to the account appropriate for the work called for by the orders.\n(2) Investigations of customers” credit and keeping of records pertaining to the investigations, including records of uncollectible accounts written off.\n(3) Receiving, refunding or applying customer deposits and maintaining customer deposit, line extension, and other miscellaneous records.\n(4) Checking consumption shown by meter readers” reports where incidental to preparation of billing data.\n(5) Preparing address plates and addressing bills and delinquent notices.\n(6) Preparing billing data.\n(7) Operating billing and bookkeeping machines.\n(8) Verifying billing records with contracts or rate schedules.\n(9) Preparing bills for delivery, and mailing or delivering bills.\n(10) Collecting revenues, including collection from prepayment meters unless incidental to meter-reading operations.\n(11) Balancing collections, preparing collections for deposit, and preparing cash reports.\n(12) Posting collections and other credits or charges to customer accounts and extending unpaid balances.\n(13) Balancing customer accounts and controls.\n(14) Preparing, mailing, or delivering delinquent notices and preparing reports of delinquent accounts.\n(15) Final meter reading of delinquent accounts when done by collectors incidental to regular activities.\n(16) Disconnecting and reconnecting service because of nonpayment of bills.\n(17) Receiving, recording, and handling of inquiries, complaints, and requests for investigations from customers, including preparation of necessary orders, but excluding the cost of carrying out such orders, which is chargeable to the account appropriate for the work called for by the orders.\n(18) Statistical and tabulating work on customer accounts and revenues, but not including special analyses for sales department, rate department, or other general purposes, unless incidental to regular customer accounting routines.\n(19) Preparing and periodically rewriting meter reading sheets.\n(20) Determining consumption and computing estimated or average consumption when performed by employees other than those engaged in reading meters.\n(c) This account must include the following materials and expenses items:\n(1) Address plates and supplies.\n(2) Cash overages and shortages.\n(3) Commissions or fees to others for collecting.\n(4) Payments to credit organizations for investigations and reports.\n(5) Postage.\n(6) Transportation expenses (Major only), including transportation of customer bills and meter books under centralized billing procedure.\n(7) Transportation, meals, and incidental expenses.\n(8) Bank charges, exchange, and other fees for cashing and depositing customers' checks.\n(9) Forms for recording orders for services removals, and other similar forms.\n(10) Rent of mechanical equipment.\n(d) The cost of work on meter history and meter location records is chargeable to account 586, Meter expenses (§367.5000) or account 878, Meter and house regulator expenses (§367.8000)."},{"name":"maintenance_of_structures_and_improvements_associate_company_indirect_cost","title":"Maintenance of Structures and Improvements, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Maintenance of Structures and Improvements."},{"name":"amortization_of_limited_term_and_other_property_associate_company_indirect_cost","title":"Amortization of Limited-Term and Other Property, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Amortization Expense."},{"name":"overhead_line_expenses_nonassociate_company_indirect_cost","title":"Overhead Line Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Overhead Line Expenses."},{"name":"supervision_customer_account_expenses_indirect_cost","title":"Supervision, Customer Account Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Supervision, Customer account expenses."},{"name":"other_storage_maintenance_expenses_indirect_cost","title":"Other Storage Maintenance Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Other Storage Maintenance Expenses."},{"name":"sales_operation_expenses_associate_company_indirect_cost","title":"Sales Operation Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Sales Operation Expenses."},{"name":"production_expenses_nonassociate_company","title":"Production Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Production Expenses."},{"name":"generation_interconnection_studies_associate_company","title":"Generation Interconnection Studies, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Generation Interconnection Studies."},{"name":"cost_of_service_nonassociate_company_direct_cost","title":"Cost of Service, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Cost of Service."},{"name":"injuries_and_damages_nonassociate_company_direct_cost","title":"Injuries and Damages, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Injuries and Damages."},{"name":"reliability_planning_and_standards_development_associate_company_indirect_cost","title":"Reliability Planning and Standards Development, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Reliability Planning and Standards Development."},{"name":"rents_administrative_and_general_expense_associate_company_indirect_cost","title":"Rents, Administrative and General Expense, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Rents, Administrative and General Expense."},{"name":"transmission_service_studies_nonassociate_company_indirect_cost","title":"Transmission Service Studies, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Transmission Service Studies."},{"name":"operation_supplies_and_expenses_transmission_associate_company_direct_cost","title":"Operation Supplies and Expenses Transmission, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Operation Supplies and Expenses Transmission."},{"name":"employee_pensions_and_benefits_indirect_cost","title":"Employee Pensions and Benefits, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Employee Pensions and Benefits."},{"name":"administrative_and_general_salaries_associate_company","title":"Administrative and General Salaries, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Administrative and General Salaries."},{"name":"property_insurance_nonassociate_company_indirect_cost","title":"Property Insurance, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Property Insurance."},{"name":"general_advertising_expenses_nonassociate_company","title":"General Advertising Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account General Advertising Expenses."},{"name":"distribution_maintenance_gas_expenses_direct_cost","title":"Distribution Maintenance Gas Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Distribution Maintenance Gas Expenses."},{"name":"load_dispatch_monitor_and_operate_transmission_system_direct_cost","title":"Load Dispatch-Monitor and Operate Transmission System, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Load Dispatch-Monitor and Operate Transmission System."},{"name":"non_operating_rental_income_associate_company","title":"Non-Operating Rental Income, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Non-operating Rental Income."},{"name":"maintenance_of_measuring_and_regulating_station_equipment_associate_company","title":"Maintenance of Measuring and Regulating Station Equipment, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Maintenance of Measuring And Regulating Station Equipment."},{"name":"demonstrating_and_selling_expenses_nonassociate_company_indirect_cost","title":"Demonstrating and Selling Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Demonstrating and Selling Expenses."},{"name":"maintenance_of_mains_associate_company","title":"Maintenance of Mains, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Maintenance of Mains."},{"name":"customer_assistance_expenses_nonassociate_company_indirect_cost","title":"Customer Assistance Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Customer assistance expenses."},{"name":"administrative_and_general_operation_expense","title":"Administrative and General Operation Expense","type":"number","format":"default","description":"Total administrative and general operation expense."},{"name":"maintenance_of_station_equipment_nonassociate_company_direct_cost","title":"Maintenance of Station Equipment, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Maintenance of Station Equipment."},{"name":"demonstrating_and_selling_expenses_nonassociate_company_direct_cost","title":"Demonstrating and Selling Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Demonstrating and Selling Expenses."},{"name":"non_operating_rental_income_nonassociate_company_indirect_cost","title":"Non-Operating Rental Income, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Non-operating Rental Income."},{"name":"other_power_supply_expense_indirect_cost","title":"Other Power Supply Expense, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Other Power Supply Expense."},{"name":"transmission_maintenance_expenses_gas_associate_company","title":"Transmission Maintenance Expenses Gas, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Transmission Maintenance Expenses Gas."},{"name":"property_insurance_associate_company","title":"Property Insurance, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Property Insurance."},{"name":"steam_power_generation_operation_expenses_indirect_cost","title":"Steam Power Generation Operation Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Steam Power Generation Operation Expenses."},{"name":"underground_storage_maintenance_expenses_nonassociate_company_direct_cost","title":"Underground Storage Maintenance Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Underground Storage Maintenance Expenses."},{"name":"interest_on_debt_to_associate_companies","title":"Interest on Debt to Associate Companies","type":"number","format":"default","description":"This account must include interest accrued on amounts included in account 223, Advances from associate companies (§ 367.2230), and account 233, Notes payable to associate companies (§ 367.2330). The records supporting the entries to this account must be kept so as to show to who the interest is to be paid, the period covered by the accrual, the rate of interest and the principal amount of the advances or other obligations on which the interest is accrued. Separate subaccounts must be maintained for each related debt account."},{"name":"customer_assistance_expenses_direct_cost","title":"Customer Assistance Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Customer assistance expenses."},{"name":"mains_expenses_associate_company_indirect_cost","title":"Mains Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Mains Expenses."},{"name":"liquified_natural_gas_terminaling_and_processing_operation_expenses","title":"Liquified Natural Gas Terminaling and Processing Operation Expenses","type":"number","format":"default","description":"Total liquified natural gas terminaling and processing  operation expenses."},{"name":"informational_and_instructional_advertising_expenses_associate_company_direct_cost","title":"Informational and Instructional Advertising Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Informational And Instructional Advertising Expenses."},{"name":"interest_on_long_term_debt_nonassociate_company","title":"Interest on Long-Term Debt, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Interest On Long-Term Debt."},{"name":"donations_associate_company_direct_cost","title":"Donations, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Donations."},{"name":"uncollectible_accounts_indirect_cost","title":"Uncollectible Accounts, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Uncollectible accounts."},{"name":"transmission_operation_expenses_gas_associate_company","title":"Transmission Operation Expenses Gas, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Transmission Operation Expenses Gas."},{"name":"meter_reading_expenses_associate_company_direct_cost","title":"Meter Reading Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Meter reading expenses."},{"name":"loss_on_disposition_of_property_nonassociate_company_direct_cost","title":"Loss on Disposition of Property, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Loss on Disposition of Property."},{"name":"nuclear_power_generation_operation_expense_nonassociate_company_indirect_cost","title":"Nuclear Power Generation Operation Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Nuclear Power Generation Operation Expense."},{"name":"natural_gas_operation_and_maintenance_expenses_nonassociate_company","title":"Natural Gas Operation and Maintenance Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Natural Gas Operation and Maintenance Expenses."},{"name":"injuries_and_damages_associate_company","title":"Injuries and Damages, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Injuries and Damages."},{"name":"load_dispatch_transmission_service_and_scheduling_direct_cost","title":"Load Dispatch-Transmission Service and Scheduling, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Load Dispatch-Transmission Service and Scheduling."},{"name":"regional_market_maintenance_expenses_associate_company_indirect_cost","title":"Regional Market Maintenance Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Regional Market Maintenance Expenses."},{"name":"maintenance_of_other_equipment_nonassociate_company","title":"Maintenance of Other Equipment, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Maintenance of Other Equipment."},{"name":"other_gas_operation_supply_expenses_associate_company_indirect_cost","title":"Other Gas Operation Supply Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Other Gas Operation Supply Expenses."},{"name":"loss_on_disposition_of_property_nonassociate_company_indirect_cost","title":"Loss on Disposition of Property, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Loss on Disposition of Property."},{"name":"steam_power_generation_maintenance_expense_nonassociate_company_direct_cost","title":"Steam Power Generation Maintenance Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Steam Power Generation Maintenance Expense."},{"name":"maintenance_of_other_equipment_associate_company_indirect_cost","title":"Maintenance of Other Equipment, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Maintenance of Other Equipment."},{"name":"miscellaneous_customer_accounts_expenses","title":"Miscellaneous Customer Accounts Expenses (Major Only)","type":"number","format":"default","description":"(a) This account must include the cost of labor, materials used and expenses incurred not provided for in other accounts.\n(b) This account must include the following labor items:\n(1) General clerical and stenographic work.\n(2) Miscellaneous labor.\n(c) This account must include the following materials and expenses items:\n(1) Communication service.\n(2) Miscellaneous office supplies and expenses and stationery and printing other than those specifically provided for in accounts 902 and 903 (§§367.9020 and 367.9030)."},{"name":"other_deductions_associate_company_indirect_cost","title":"Other Deductions, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Other Deductions."},{"name":"customer_records_and_collection_expenses_associate_company","title":"Customer Records and Collection Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Customer records and collection expenses."},{"name":"other_expenses_gas_transmission_nonassociate_company_indirect_cost","title":"Other Expenses Gas Transmission, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Other Expenses Gas Transmission."},{"name":"meter_reading_expenses_associate_company","title":"Meter Reading Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Meter reading expenses."},{"name":"cost_and_expenses_of_construction_or_other_services_indirect_cost","title":"Cost and Expenses of Construction or Other Services, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Costs and Expenses of Construction or Other Services."},{"name":"operation_of_energy_storage_equipment_transmission_expense_nonassociate_company_indirect_cost","title":"Operation of Energy Storage Equipment, Transmission Expense, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Operation of Energy Storage Equipment, Transmission Expense."},{"name":"maintenance_of_transmission_plant_indirect_cost","title":"Maintenance of Transmission Plant, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Maintenance of Transmission Plant."},{"name":"non_operating_rental_income_nonassociate_company","title":"Non-Operating Rental Income, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Non-operating Rental Income."},{"name":"maintenance_supervision_and_engineering_electric_transmission_expenses_nonassociate_company_indirect_cost","title":"Maintenance Supervision and Engineering, Electric Transmission Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Maintenance supervision and engineering, Electric Transmission Expenses."},{"name":"non_operating_rental_income_associate_company_direct_cost","title":"Non-Operating Rental Income, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Non-operating Rental Income."},{"name":"rents_transmission_electric_expense_nonassociate_company_indirect_cost","title":"Rents, Transmission Electric Expense, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Rents, Transmission Electric Expense."},{"name":"maintenance_of_structures_and_improvements_nonassociate_company_direct_cost","title":"Maintenance of Structures and Improvements, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Maintenance of Structures and Improvements."},{"name":"supervision_sales_expense_direct_cost","title":"Supervision, Sales Expense, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Supervision, Sales Expense."},{"name":"mains_expenses_nonassociate_company_direct_cost","title":"Mains Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Mains Expenses."},{"name":"maintenance_of_station_equipment_indirect_cost","title":"Maintenance of Station Equipment, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Maintenance of Station Equipment."},{"name":"maintenance_of_miscellaneous_regional_transmission_plant_direct_cost","title":"Maintenance of Miscellaneous Regional Transmission Plant, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Maintenance of Miscellaneous Regional Transmission Plant."},{"name":"gas_for_compressor_station_fuel_associate_company_direct_cost","title":"Gas for Compressor Station Fuel, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Gas for Compressor Station Fuel."},{"name":"hydraulic_power_generation_maintenance_expenses_associate_company","title":"Hydraulic Power Generation Maintenance Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Hydraulic Power Generation Maintenance Expenses."},{"name":"amortization_of_debt_discount_and_expense_direct_cost","title":"Amortization of Debt Discount and Expense, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Amortization of Debt Discount and Expense."},{"name":"other_deductions","title":"Other Deductions","type":"number","format":"default","description":"This account must include other miscellaneous expenses that are not properly included in service company operations."},{"name":"nuclear_power_generation_maintenance_expense_associate_company_indirect_cost","title":"Nuclear Power Generation Maintenance Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Nuclear Power Generation Maintenance Expense."},{"name":"operation_supervision_and_engineering_electric_transmission_expenses","title":"Operation Supervision and Engineering, Electric Transmission Expenses","type":"number","format":"default","description":"A. For Major utilities, this account shall include the cost of labor and expenses incurred in the general supervision and direction of the operation of the transmission system as a whole. Direct supervision of specific activities, such as station operation, line operation, etc., shall be charged to the appropriate account. (See operating expense instruction 1.)\nB. For Nonmajor utilities, this account shall include the cost of supervision and labor in the operation of the transmission system."},{"name":"rents_administrative_and_general_expense_direct_cost","title":"Rents, Administrative and General Expense, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Rents, Administrative and General Expense."},{"name":"taxes_other_than_income_taxes_nonassociate_company_direct_cost","title":"Taxes Other than Income Taxes, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Taxes Other Than Income Taxes."},{"name":"transmission_service_studies_direct_cost","title":"Transmission Service Studies, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Transmission Service Studies."},{"name":"administrative_and_general_maintenance_expenses_associate_company","title":"Administrative and General Maintenance Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Administrative and General Maintenance Expenses."},{"name":"maintenance_of_computer_hardware_transmission_associate_company_direct_cost","title":"Maintenance of Computer Hardware Transmission, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Maintenance of Computer Hardware Transmission."},{"name":"regional_market_operation_expense","title":"Regional Market Operation Expense","type":"number","format":"default","description":"Total regional market operation expenses"},{"name":"reliability_planning_and_standards_development_services_indirect_cost","title":"Reliability Planning and Standards Development Services, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Reliability Planning and Standards Development Services."},{"name":"gas_for_compressor_station_fuel_direct_cost","title":"Gas for Compressor Station Fuel, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Gas for Compressor Station Fuel."},{"name":"liquified_natural_gas_terminaling_and_processing_maintenance_expenses_associate_company_direct_cost","title":"Liquified Natural Gas Terminaling and Processing Maintenance Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Liquified Natural Gas Terminaling and Processing Maintenance Expenses."},{"name":"meter_reading_expenses_direct_cost","title":"Meter Reading Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Meter reading expenses."},{"name":"operation_supervision_and_engineering_electric_transmission_expenses_nonassociate_company_indirect_cost","title":"Operation Supervision and Engineering, Electric Transmission Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Operation supervision and engineering, Electric Transmission Expenses."},{"name":"maintenance_of_structures_and_equipment_services_associate_company_direct_cost","title":"Maintenance of Structures and Equipment Services, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Maintenance of Structures and Equipment Services."},{"name":"operation_supplies_and_expenses_transmission_nonassociate_company_indirect_cost","title":"Operation Supplies and Expenses Transmission, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Operation Supplies and Expenses Transmission."},{"name":"operation_supervision_and_engineering_electric_transmission_expenses_associate_company_indirect_cost","title":"Operation Supervision and Engineering, Electric Transmission Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Operation supervision and engineering, Electric Transmission Expenses."},{"name":"uncollectible_accounts_nonassociate_company","title":"Uncollectible Accounts, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Uncollectible accounts."},{"name":"property_insurance_direct_cost","title":"Property Insurance, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Property Insurance."},{"name":"administrative_and_general_salaries","title":"Administrative and General Salaries","type":"number","format":"default","description":"§367.9200   Account 920, Administrative and general salaries.\n(a) This account must include salaries, wages, bonuses and other consideration for services, with the exception of director's fees paid directly to officers and employees of the service company.\n(b) This account must be supported by time records and appropriately referenced to detailed records subdividing salaries and wages by departments or other functional organization units."},{"name":"other_gas_operation_supply_expenses_nonassociate_company_direct_cost","title":"Other Gas Operation Supply Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Other Gas Operation Supply Expenses."},{"name":"load_dispatch_transmission_service_and_scheduling_associate_company_direct_cost","title":"Load Dispatch-Transmission Service and Scheduling, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Load Dispatch-Transmission Service and Scheduling."},{"name":"maintenance_of_other_equipment_nonassociate_company_indirect_cost","title":"Maintenance of Other Equipment, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Maintenance of Other Equipment."},{"name":"miscellaneous_customer_service_and_informational_expenses_direct_cost","title":"Miscellaneous Customer Service and Informational Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Miscellaneous Customer Service And Informational Expenses."},{"name":"maintenance_of_other_equipment_associate_company","title":"Maintenance of Other Equipment, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Maintenance of Other Equipment."},{"name":"customer_assistance_expenses_nonassociate_company_direct_cost","title":"Customer Assistance Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Customer assistance expenses."},{"name":"hydraulic_power_generation_operation_expenses_indirect_cost","title":"Hydraulic Power Generation Operation Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Hydraulic Power Generation Operation Expenses."},{"name":"maintenance_of_energy_storage_equipment_associate_company_direct_cost","title":"Maintenance of Energy Storage Equipment, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Maintenance of Energy Storage Equipment."},{"name":"amortization_of_debt_discount_and_expense_indirect_cost","title":"Amortization of Debt Discount and Expense, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Amortization of Debt Discount and Expense."},{"name":"distribution_maintenance_gas_expenses_associate_company_direct_cost","title":"Distribution Maintenance Gas Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Distribution Maintenance Gas Expenses."},{"name":"life_insurance_indirect_cost","title":"Life Insurance, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Life Insurance."},{"name":"other_power_generation_operations_expense","title":"Other Power Generation Operations Expense","type":"number","format":"default","description":"Total other power generation operation expenses."},{"name":"regulatory_commission_expenses_associate_company_direct_cost","title":"Regulatory Commission Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Regulatory Commission Expenses."},{"name":"distribution_maintenance_gas_expenses_nonassociate_company","title":"Distribution Maintenance Gas Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Distribution Maintenance Gas Expenses."},{"name":"penalties","title":"Penalties","type":"number","format":"default","description":"This account must include payments by the service company for penalties or fines for violation of any regulatory statutes by the service company or its officials."},{"name":"transmission_and_compression_of_gas_by_others_nonassociate_company_direct_cost","title":"Transmission and Compression of Gas by Others, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Transmission and Compression of Gas By Others."},{"name":"rents_administrative_and_general_expense_associate_company","title":"Rents, Administrative and General Expense, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Rents, Administrative and General Expense."},{"name":"other_deductions_nonassociate_company_direct_cost","title":"Other Deductions, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Other Deductions."},{"name":"cost_of_service_associate_company","title":"Cost of Service, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Cost of Service."},{"name":"scheduling_system_control_and_dispatch_services_nonassociate_company_indirect_cost","title":"Scheduling, System Control and Dispatch Services, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Scheduling, System Control and Dispatch Services."},{"name":"maintenance_supervision_and_engineering_gas_transmission_expenses_associate_company_indirect_cost","title":"Maintenance Supervision and Engineering, Gas Transmission Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Maintenance supervision and engineering, Gas Transmission Expenses."},{"name":"informational_and_instructional_advertising_expenses_associate_company_indirect_cost","title":"Informational and Instructional Advertising Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Informational And Instructional Advertising Expenses."},{"name":"income_taxes_nonassociate_company_indirect_cost","title":"Income Taxes, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Income Taxes."},{"name":"station_expenses_transmission_expense_nonassociate_company_direct_cost","title":"Station Expenses, Transmission Expense, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Station Expenses, Transmission Expense."},{"name":"gain_on_disposition_of_property_associate_company_direct_cost","title":"Gain on Disposition of Property, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Gain on Disposition of Property."},{"name":"maintenance_of_computer_software_transmission_associate_company_indirect_cost","title":"Maintenance of Computer Software Transmission, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Maintenance of Computer Software Transmission."},{"name":"reliability_planning_and_standards_development_services_nonassociate_company","title":"Reliability Planning and Standards Development Services, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Reliability Planning and Standards Development Services."},{"name":"maintenance_of_mains_nonassociate_company_direct_cost","title":"Maintenance of Mains, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Maintenance of Mains."},{"name":"miscellaneous_general_expenses_nonassociate_company","title":"Miscellaneous General Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Miscellaneous General Expenses."},{"name":"office_supplies_and_expenses","title":"Office Supplies and Expenses","type":"number","format":"default","description":"(a) This account must include office supplies and expenses incurred in connection with the general administration of service company operations assignable to specific administrative or general departments and not specifically provided for in other accounts. This includes the expenses of the various administrative and general departments, the salaries and wages of which are included in account 920, Administrative and general salaries (§367.9200).\n(b) This account may be subdivided in accordance with a classification appropriate to the departmental or other functional organization of the service company. The following items must be included in this account:\n(1) Automobile service, including charges through clearing account.\n(2) Bank messenger and service charges.\n(3) Books, periodicals, bulletins and subscriptions to newspapers, newsletters, tax service, and other similar items.\n(4) Building service expenses for customer accounts, sales, and administrative and general purposes.\n(5) Communication service expenses to include telephone, telegraph, wire transfer, micro-wave, and other similar items.\n(6) Cost of individual items of office equipment used by general departments which are of small value or short life.\n(7) Membership fees and dues in trade, technical, and professional associations paid by a utility for employees. (Company memberships must be included in account 930.2 in §367.9302.)\n(8) Office supplies and expenses.\n(9) Payment of court costs, witness fees, and other expenses of legal department.\n(10) Postage, printing and stationery.\n(11) Meals, traveling, entertainment and incidental expenses.\n(c) Records must be so maintained to permit ready analysis by item showing the nature of the expense and identity of the person furnishing the service."},{"name":"maintenance_of_structures_and_equipment_services","title":"Maintenance of Structures and Equipment, Services","type":"number","format":"default","description":"This account must include materials used and expenses incurred in the maintenance of property owned, the cost of which is included in accounts 390 through 399 (§§367.3900 through 367.3990), and of property leased from others. Provide subaccounts by major classes of structures and equipment, owned and leased."},{"name":"employee_pensions_and_benefits","title":"Employee Pensions and Benefits","type":"number","format":"default","description":"(a) This account must include pensions paid to, or on behalf of, retired employees, or accruals to provide for pensions, or payments for the purchase of annuities for this purpose, when the service company has definitely, by contract, committed itself to a pension plan under which the pension funds are irrevocably devoted to pension purposes, and payments for employee accident, sickness, hospital, and death benefits, or insurance related to this account. Include, also, expenses incurred in medical, educational or recreational activities for the benefit of employees, and administrative expenses in connection with employee pensions and benefits.\n(b) The service company must maintain a complete record of accruals or payments for pensions and be prepared to furnish full information to the Commission of the plan under which it has created or proposes to create a pension fund and a copy of the declaration of trust or resolution under which the pension plan is established.\n(c) Records in support of this account must be kept so that the total pensions expense, the total benefits expense, the administrative expenses included in this account, and the amounts of pensions and benefits expenses transferred to construction or other accounts will be readily available. The following items must be included in this account:\n(1) Payment of pensions under a non-accrual or non-funded basis.\n(2) Accruals for or payments to pension funds or to insurance companies for pension purposes.\n(3) Group and life insurance premiums (credit dividends received).\n(4) Payments for medical and hospital services and expenses of employees when not the result of occupational injuries.\n(5) Payments for accident, sickness, hospital, and death benefits or insurance.\n(6) Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed, when not the result of occupational injuries, or in excess of statutory awards.\n(7) Expenses in connection with educational and recreational activities for the benefit of employees.\n(d) The cost of labor and related supplies and expenses of administrative and general employees who are only incidentally engaged in employee pension and benefit activities may be included in accounts 920 and 921 (§§367.9200 and 367.9210), as appropriate.\n(e) Salaries paid to employees during periods of non-occupational sickness may be charged to the appropriate labor account rather than to employee benefits."},{"name":"amortization_of_premium_on_debt_credit_associate_company_indirect_cost","title":"Amortization of Premium on Debt, Credit, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Amortization of Premium on Debt, Credit."},{"name":"hydraulic_power_generation_operation_expenses_direct_cost","title":"Hydraulic Power Generation Operation Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Hydraulic Power Generation Operation Expenses."},{"name":"maintenance_of_miscellaneous_transmission_plant_nonassociate_company_direct_cost","title":"Maintenance of Miscellaneous Transmission Plant, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Maintenance of Miscellaneous Transmission Plant."},{"name":"allowance_for_other_funds_used_during_construction_nonassociate_company_direct_cost","title":"Allowance for Other Funds Used During Construction, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Allowance for Other Funds Used During Construction."},{"name":"production_expenses_associate_company","title":"Production Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Production Expenses."},{"name":"distribution_operation_gas_expenses_associate_company","title":"Distribution Operation Gas Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Distribution Operation Gas Expenses."},{"name":"distribution_operation_gas_expenses_nonassociate_company_indirect_cost","title":"Distribution Operation Gas Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Distribution Operation Gas Expenses."},{"name":"miscellaneous_customer_accounts_expenses_indirect_cost","title":"Miscellaneous Customer Accounts Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Miscellaneous customer accounts expenses."},{"name":"miscellaneous_amortization_nonassociate_company_direct_cost","title":"Miscellaneous Amortization, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Miscellaneous Amortization."},{"name":"other_power_generation_maintenance_expenses_direct_cost","title":"Other Power Generation Maintenance Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Other Power Generation Maintenance Expenses."},{"name":"maintenance_of_mains_direct_cost","title":"Maintenance of Mains, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Maintenance of Mains."},{"name":"transmission_maintenance_expenses_gas_nonassociate_company_direct_cost","title":"Transmission Maintenance Expenses Gas, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Transmission Maintenance Expenses Gas."},{"name":"income_taxes_nonassociate_company","title":"Income Taxes, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Income Taxes."},{"name":"underground_storage_maintenance_expenses_indirect_cost","title":"Underground Storage Maintenance Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Underground Storage Maintenance Expenses."},{"name":"generation_interconnection_studies_nonassociate_company_indirect_cost","title":"Generation Interconnection Studies, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Generation Interconnection Studies."},{"name":"underground_line_expenses_transmission_nonassociate_company_indirect_cost","title":"Underground Line Expenses Transmission, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Underground Line Expenses Transmission."},{"name":"interest_on_debt_to_associate_companies_associate_company","title":"Interest on Debt to Associate Companies, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Interest on Debt to Associate Companies."},{"name":"operation_supervision_and_engineering_electric_transmission_expenses_indirect_cost","title":"Operation Supervision and Engineering, Electric Transmission Expenses, Indirect Cost","type":"number","format":"default","description":"Total direct cost of service related to account Operation supervision and engineering, Electric Transmission Expenses."},{"name":"distribution_operation_expense_electric_nonassociate_company","title":"Distribution Operation Expense Electric, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Distribution Operation Expense Electric."},{"name":"other_power_generation_operation_expenses_associate_company","title":"Other Power Generation Operation Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Other Power Generation Operation Expenses."},{"name":"measuring_and_regulating_station_expenses_nonassociate_company","title":"Measuring and Regulating Station Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Measuring and Regulating Station Expenses."},{"name":"other_interest_expense_associate_company_indirect_cost","title":"Other Interest Expense, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Other Interest Expense."},{"name":"amortization_of_premium_on_debt_credit_direct_cost","title":"Amortization of Premium on Debt, Credit, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Amortization of Premium on Debt, Credit."},{"name":"other_expenses_gas_transmission_indirect_cost","title":"Other Expenses Gas Transmission, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Other Expenses Gas Transmission."},{"name":"maintenance_of_miscellaneous_transmission_plant_associate_company","title":"Maintenance of Miscellaneous Transmission Plant, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Maintenance of Miscellaneous Transmission Plant."},{"name":"underground_storage_operation_expenses","title":"Underground Storage Operation Expenses","type":"number","format":"default","description":"Total underground gas storage expenses."},{"name":"distribution_maintenance_expense_electric_nonassociate_company_direct_cost","title":"Distribution Maintenance Expense Electric, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Distribution Maintenance Expense Electric."},{"name":"employee_pensions_and_benefits_associate_company","title":"Employee Pensions and Benefits, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Employee Pensions and Benefits."},{"name":"interest_and_dividend_income_associate_company","title":"Interest and Dividend Income, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Interest and Dividend Income."},{"name":"allowance_for_borrowed_funds_used_during_construction_nonassociate_company_direct_cost","title":"Allowance for Borrowed Funds Used During Construction, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Allowance for Borrowed Funds Used During Construction."},{"name":"other_gas_operation_supply_expenses_direct_cost","title":"Other Gas Operation Supply Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Other Gas Operation Supply Expenses."},{"name":"maintenance_of_underground_lines_direct_cost","title":"Maintenance of Underground Lines, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Maintenance of Underground Lines."},{"name":"regulatory_commission_expenses","title":"Regulatory Commission Expenses","type":"number","format":"default","description":"(a) This account must include all expenses, properly included in service company operating expenses, incurred by the service company in connection with formal cases before regulatory commissions, or other regulatory bodies, on its own behalf or on behalf of associate companies, including payments made to a regulatory commission for fees assessed to the service company for pay and expenses of such commission, its officers, agents and employees, and for filings or reports made under regulations of regulatory commissions. The service company must be prepared to show the cost of each formal case. The following items must be included in this account:\n(1) Salaries, fees, retainers, and expenses of counsel, solicitors, attorneys, accountants, engineers, clerks, attendants, witnesses, and others engaged in the prosecution of, or defense against petitions or complaints presented to regulatory bodies.\n(2) Office supplies and expenses, payments to public service or other regulatory commissions, stationery and printing, traveling expenses, and other expenses incurred directly in connection with formal cases before regulatory commissions.\n(b) Exclude from this account and include in other appropriate operating expense accounts, expenses incurred in the improvement of service, additional inspection, or rendering reports, which are made necessary by the rules and regulations, or orders, of regulatory bodies."},{"name":"allowance_for_other_funds_used_during_construction_associate_company","title":"Allowance for Other Funds Used During Construction, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Allowance for Other Funds Used During Construction."},{"name":"maintenance_of_computer_hardware_transmission_associate_company","title":"Maintenance of Computer Hardware Transmission, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Maintenance of Computer Hardware Transmission."},{"name":"transmission_operation_expenses_nonassociate_company_indirect_cost","title":"Transmission Operation Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Transmission Operation Expenses."},{"name":"office_supplies_and_expenses_associate_company_direct_cost","title":"Office Supplies and Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Office Supplies and Expenses."},{"name":"injuries_and_damages_associate_company_direct_cost","title":"Injuries and Damages, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Injuries and Damages."},{"name":"other_interest_expense_direct_cost","title":"Other Interest Expense, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Other Interest Expense."},{"name":"amortization_of_debt_discount_and_expense","title":"Amortization of Debt Discount and Expense","type":"number","format":"default","description":"(a) This account must include the amortization of unamortized debt discount and expense on outstanding long-term debt. Amounts charged to this account must be credited concurrently to accounts 181, Unamortized debt expense (§367.1810), and 226, Unamortized discount on long-term debt—Debit (§367.2260).\n(b) This account must be kept or supported so as to show the debt discount and expense on each class and series of long-term debt."},{"name":"distribution_operation_gas_expenses_direct_cost","title":"Distribution Operation Gas Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Distribution Operation Gas Expenses."},{"name":"taxes_other_than_income_taxes_associate_company_indirect_cost","title":"Taxes Other than Income Taxes, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Taxes Other Than Income Taxes."},{"name":"regional_market_maintenance_expense","title":"Regional Market Maintenance Expense","type":"number","format":"default","description":"Total regional market maintenance expenses"},{"name":"reliability_planning_and_standards_development","title":"Reliability Planning and Standards Development","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred for the system planning of the interconnected bulk electric transmission systems within a planning authority area."},{"name":"life_insurance_associate_company","title":"Life Insurance, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Life Insurance."},{"name":"amortization_of_limited_term_and_other_property_associate_company","title":"Amortization of Limited-Term and Other Property, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Amortization Expense."},{"name":"communication_system_expenses_nonassociate_company_direct_cost","title":"Communication System Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Communication System Expenses."},{"name":"decrease_in_provision_for_deferred_taxes_associate_company_direct_cost","title":"Decrease in Provision for Deferred Taxes, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Provision for Deferred Taxes – Credit."},{"name":"regulatory_commission_expenses_nonassociate_company_direct_cost","title":"Regulatory Commission Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Regulatory Commission Expenses."},{"name":"steam_power_generation_maintenance_expense_nonassociate_company","title":"Steam Power Generation Maintenance Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Steam Power Generation Maintenance Expense."},{"name":"compressor_station_labor_and_expenses_indirect_cost","title":"Compressor Station Labor and Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Compressor Station Labor and Expenses."},{"name":"transmission_maintenance_expenses_associate_company_indirect_cost","title":"Transmission Maintenance Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Transmission Maintenance Expenses."},{"name":"decrease_in_provision_for_deferred_income_taxes","title":"Decrease in Provision for Deferred Income Taxes","type":"number","format":"default","description":"Total cost of service related to account Provision for Deferred Taxes – Credit."},{"name":"maintenance_of_compressor_station_equipment_nonassociate_company","title":"Maintenance of Compressor Station Equipment, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Maintenance of Compressor Station Equipment."},{"name":"administrative_and_general_operation_expenses_indirect_cost","title":"Administrative and General Operation Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Administrative and General Operation Expenses."},{"name":"miscellaneous_general_expenses_associate_company","title":"Miscellaneous General Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Miscellaneous General Expenses."},{"name":"maintenance_of_structures_and_improvements_nonassociate_company_indirect_cost","title":"Maintenance of Structures and Improvements, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Maintenance of Structures and Improvements."},{"name":"other_interest_expense_nonassociate_company_indirect_cost","title":"Other Interest Expense, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Other Interest Expense."},{"name":"life_insurance_associate_company_indirect_cost","title":"Life Insurance, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Life Insurance."},{"name":"system_control_and_load_dispatching_gas_nonassociate_company_indirect_cost","title":"System Control and Load Dispatching Gas, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account System Control and Load Dispatching Gas."},{"name":"other_power_supply_expense_direct_cost","title":"Other Power Supply Expense, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Other Power Supply Expense."},{"name":"equity_in_earnings_of_subsidiary_companies_associate_company","title":"Equity in Earnings of Subsidiary Companies, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Equity in Earnings of Subsidiary Companies."},{"name":"transmission_operation_expenses_gas_nonassociate_company","title":"Transmission Operation Expenses Gas, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Transmission Operation Expenses Gas."},{"name":"supervision_customer_service_and_information_expenses_direct_cost","title":"Supervision, Customer Service and Information Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Supervision, Customer service and information expenses."},{"name":"transmission_and_compression_of_gas_by_others_indirect_cost","title":"Transmission and Compression of Gas by Others, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Transmission and Compression of Gas By Others."},{"name":"advertising_expenses_associate_company_indirect_cost","title":"Advertising Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Advertising Expenses."},{"name":"other_power_generation_operation_expenses_nonassociate_company_direct_cost","title":"Other Power Generation Operation Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Other Power Generation Operation Expenses."},{"name":"underground_line_expenses_transmission_associate_company","title":"Underground Line Expenses Transmission, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Underground Line Expenses Transmission."},{"name":"advertising_expenses_indirect_cost","title":"Advertising Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Advertising Expenses."},{"name":"losses_from_disposition_of_service_company_plant","title":"Losses from Disposition of Service Company Plant","type":"number","format":"default","description":"(a) The service company must record in this account losses resulting from the settlement of asset retirement obligations related to service company plant in accordance with the accounting prescribed in General Instructions in §367.22.\n\n(b) Income taxes relating to losses, recorded in this account must be recorded in Account 409.1, Income Taxes, operating income (§367.4091)."},{"name":"interest_on_long_term_debt_associate_company","title":"Interest on Long-Term Debt, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Interest On Long-Term Debt."},{"name":"amortization_of_limited_term_and_other_property_nonassociate_company_direct_cost","title":"Amortization of Limited-Term and Other Property, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Amortization Expense."},{"name":"amortization_of_debt_discount_and_expense_nonassociate_company_direct_cost","title":"Amortization of Debt Discount and Expense, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Amortization of Debt Discount and Expense."},{"name":"nuclear_power_generation_operation_expense_associate_company","title":"Nuclear Power Generation Operation Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Nuclear Power Generation Operation Expense."},{"name":"operation_and_maintenance_expense_electric_nonassociate_company_direct_cost","title":"Operation and Maintenance Expense Electric, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Operation and Maintenance Expense Electric."},{"name":"investment_tax_credit_adjustments_service_company_property_and_other_nonassociate_company","title":"Investment Tax Credit Adjustments, Service Company Property and Other, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Investment Tax Credit Adjustment."},{"name":"hydraulic_power_generation_maintenance_expenses_indirect_cost","title":"Hydraulic Power Generation Maintenance Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Hydraulic Power Generation Maintenance Expenses."},{"name":"maintenance_of_miscellaneous_regional_transmission_plant_indirect_cost","title":"Maintenance of Miscellaneous Regional Transmission Plant, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Maintenance of Miscellaneous Regional Transmission Plant."},{"name":"operation_supervision_and_engineering_gas_transmission_expenses_nonassociate_company_indirect_cost","title":"Operation Supervision and Engineering, Gas Transmission Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Operation supervision and engineering, Gas Transmission Expenses."},{"name":"other_fuel_and_power_for_compressor_stations_associate_company_direct_cost","title":"Other Fuel and Power for Compressor Stations, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Other Fuel and Power for Compressor Stations."},{"name":"reliability_planning_and_standards_development_services_direct_cost","title":"Reliability Planning and Standards Development Services, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Reliability Planning and Standards Development Services."},{"name":"liquified_natural_gas_terminaling_and_processing_operation_expenses_nonassociate_company_indirect_cost","title":"Liquified Natural Gas Terminaling and Processing Operation Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Liquified Natural Gas Terminaling and Processing Operation Expenses."},{"name":"maintenance_of_transmission_plant_nonassociate_company_indirect_cost","title":"Maintenance of Transmission Plant, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Maintenance of Transmission Plant."},{"name":"distribution_operation_expense_electric_associate_company_indirect_cost","title":"Distribution Operation Expense Electric, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Distribution Operation Expense Electric."},{"name":"maintenance_of_energy_storage_equipment_associate_company","title":"Maintenance of Energy Storage Equipment, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Maintenance of Energy Storage Equipment."},{"name":"steam_power_generation_operation_expenses_direct_cost","title":"Steam Power Generation Operation Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Steam Power Generation Operation Expenses."},{"name":"demonstrating_and_selling_expenses_associate_company","title":"Demonstrating and Selling Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Demonstrating and Selling Expenses."},{"name":"general_advertising_expenses_indirect_cost","title":"General Advertising Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account General Advertising Expenses."},{"name":"maintenance_of_station_equipment_associate_company_direct_cost","title":"Maintenance of Station Equipment, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Maintenance of Station Equipment."},{"name":"sales_operation_expense","title":"Sales Operation Expense","type":"number","format":"default","description":"Total Sales Operation Expense."},{"name":"miscellaneous_amortization_associate_company_direct_cost","title":"Miscellaneous Amortization, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Miscellaneous Amortization."},{"name":"liquified_natural_gas_terminaling_and_processing_operation_expenses_associate_company","title":"Liquified Natural Gas Terminaling and Processing Operation Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Liquified Natural Gas Terminaling and Processing Operation Expenses."},{"name":"compressor_station_labor_and_expenses_associate_company_direct_cost","title":"Compressor Station Labor and Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Compressor Station Labor and Expenses."},{"name":"administrative_and_general_maintenance_expenses_associate_company_indirect_cost","title":"Administrative and General Maintenance Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Administrative and General Maintenance Expenses."},{"name":"gas_for_compressor_station_fuel_associate_company_indirect_cost","title":"Gas for Compressor Station Fuel, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Gas for Compressor Station Fuel."},{"name":"maintenance_of_miscellaneous_regional_transmission_plant_associate_company","title":"Maintenance of Miscellaneous Regional Transmission Plant, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Maintenance of Miscellaneous Regional Transmission Plant."},{"name":"miscellaneous_customer_service_and_informational_expenses_associate_company_direct_cost","title":"Miscellaneous Customer Service and Informational Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Miscellaneous Customer Service And Informational Expenses."},{"name":"overhead_line_expenses_direct_cost","title":"Overhead Line Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Overhead Line Expenses."},{"name":"customer_records_and_collection_expenses_nonassociate_company_indirect_cost","title":"Customer Records and Collection Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Customer records and collection expenses."},{"name":"administrative_and_general_maintenance_expense","title":"Administrative and General Maintenance Expense","type":"number","format":"default","description":"Total administrative and general maintenance expense."},{"name":"cost_of_service_associate_company_direct_cost","title":"Cost of Service, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Cost of Service."},{"name":"load_dispatch_reliability","title":"Load Dispatch, Reliability","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred by a regional transmission service provider or other transmission provider to manage the reliability coordination function as specified by the North American Electric Reliability Council (NERC) and individual reliability organizations. These activities shall include performing current and next day reliability analysis. This account shall include the costs incurred to calculate load forecasts, and performing contingency analysis."},{"name":"employee_pensions_and_benefits_nonassociate_company_direct_cost","title":"Employee Pensions and Benefits, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Employee Pensions and Benefits."},{"name":"gains_from_disposition_of_service_company_plant_associate_company_direct_cost","title":"Gains from Disposition of Service Company Plant, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Gain from Disposition of Service Company Plant."},{"name":"service_and_informational_operation_accounts_associate_company","title":"Service and Informational Operation Accounts, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Service and Informational Operation Accounts."},{"name":"miscellaneous_income_or_loss_associate_company","title":"Miscellaneous Income or Loss, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Miscellaneous Income or Loss."},{"name":"rents_transmission_electric_expense_direct_cost","title":"Rents, Transmission Electric Expense, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Rents, Transmission Electric Expense."},{"name":"income_taxes_indirect_cost","title":"Income Taxes, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Income Taxes."},{"name":"overhead_line_expenses_nonassociate_company","title":"Overhead Line Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Overhead Line Expenses."},{"name":"regional_market_maintenance_expenses_indirect_cost","title":"Regional Market Maintenance Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Regional Market Maintenance Expenses."},{"name":"income_taxes_associate_company_direct_cost","title":"Income Taxes, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Income Taxes."},{"name":"underground_storage_maintenance_expenses_nonassociate_company","title":"Underground Storage Maintenance Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Underground Storage Maintenance Expenses."},{"name":"operation_supervision_and_engineering_gas_transmission_expenses_direct_cost","title":"Operation Supervision and Engineering, Gas Transmission Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Operation supervision and engineering, Gas Transmission Expenses."},{"name":"depreciation_expense_including_depreciation_expenses_for_asset_retirement_costs_indirect_cost","title":"Depreciation Expense Including Depreciation Expenses for Asset Retirement Costs, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Depreciation Expense."},{"name":"regional_market_operation_expenses_associate_company","title":"Regional Market Operation Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Regional Market Operation Expenses."},{"name":"operations_and_maintenance_expenses_electric","title":"Operations and Maintenance Expenses, Electric","type":"number","format":"default","description":"Total electric operation and maintenance expenses."},{"name":"sales_operation_expenses_indirect_cost","title":"Sales Operation Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Sales Operation Expenses."},{"name":"maintenance_of_miscellaneous_transmission_plant_nonassociate_company_indirect_cost","title":"Maintenance of Miscellaneous Transmission Plant, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Maintenance of Miscellaneous Transmission Plant."},{"name":"hydraulic_power_generation_operation_expenses_nonassociate_company_direct_cost","title":"Hydraulic Power Generation Operation Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Hydraulic Power Generation Operation Expenses."},{"name":"losses_from_disposition_of_service_company_plant_nonassociate_company_indirect_cost","title":"Losses from Disposition of Service Company Plant, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Losses from Disposition of Service Company Plant."},{"name":"station_expenses_transmission_expense_associate_company","title":"Station Expenses, Transmission Expense, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Station Expenses, Transmission Expense."},{"name":"transmission_service_studies_nonassociate_company_direct_cost","title":"Transmission Service Studies, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Transmission Service Studies."},{"name":"meter_reading_expenses_indirect_cost","title":"Meter Reading Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Meter reading expenses."},{"name":"miscellaneous_customer_service_and_informational_expenses_nonassociate_company_indirect_cost","title":"Miscellaneous Customer Service and Informational Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Miscellaneous Customer Service And Informational Expenses."},{"name":"administrative_and_general_salaries_associate_company_direct_cost","title":"Administrative and General Salaries, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Administrative and General Salaries."},{"name":"maintenance_supervision_and_engineering_gas_transmission_expenses_nonassociate_company","title":"Maintenance Supervision and Engineering, Gas Transmission Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Maintenance supervision and engineering, Gas Transmission Expenses."},{"name":"miscellaneous_general_expenses_indirect_cost","title":"Miscellaneous General Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Miscellaneous General Expenses."},{"name":"maintenance_of_communication_equipment_gas_transmission_nonassociate_company","title":"Maintenance of Communication Equipment, Gas Transmission, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Maintenance of communication equipment, Gas Transmission."},{"name":"cost_and_expenses_of_construction_or_other_services_nonassociate_company_indirect_cost","title":"Cost and Expenses of Construction or Other Services, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Costs and Expenses of Construction or Other Services."},{"name":"miscellaneous_transmission_expenses_direct_cost","title":"Miscellaneous Transmission Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Miscellaneous Transmission Expenses."},{"name":"generation_interconnection_studies_associate_company_indirect_cost","title":"Generation Interconnection Studies, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Generation Interconnection Studies."},{"name":"amortization_of_limited_term_and_other_property_nonassociate_company","title":"Amortization of Limited-Term and Other Property, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Amortization Expense."},{"name":"underground_line_expenses_transmission_nonassociate_company","title":"Underground Line Expenses Transmission, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Underground Line Expenses Transmission."},{"name":"steam_power_generation_maintenance_expense_associate_company","title":"Steam Power Generation Maintenance Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Steam Power Generation Maintenance Expense."},{"name":"changes_to_regulatory_assets_liabilities_net_associate_company_indirect_cost","title":"Changes to Regulatory Assets Liabilities Net, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Regulatory Debits/Credits - Net."},{"name":"maintenance_of_communication_equipment_electric_transmission_associate_company","title":"Maintenance of Communication Equipment, Electric Transmission, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Maintenance of communication equipment, Electric Transmission."},{"name":"maintenance_supervision_and_engineering_gas_transmission_expenses_indirect_cost","title":"Maintenance Supervision and Engineering, Gas Transmission Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Maintenance supervision and engineering, Gas Transmission Expenses."},{"name":"transmission_maintenance_expenses_nonassociate_company_indirect_cost","title":"Transmission Maintenance Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Transmission Maintenance Expenses."},{"name":"customer_service_and_informational_expenses_nonassociate_company","title":"Customer Service and Informational Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Customer service and informational expenses."},{"name":"maintenance_of_miscellaneous_transmission_plant_indirect_cost","title":"Maintenance of Miscellaneous Transmission Plant, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Maintenance of Miscellaneous Transmission Plant."},{"name":"maintenance_of_computer_hardware_transmission_associate_company_indirect_cost","title":"Maintenance of Computer Hardware Transmission, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Maintenance of Computer Hardware Transmission."},{"name":"underground_storage_maintenance_expenses_associate_company","title":"Underground Storage Maintenance Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Underground Storage Maintenance Expenses."},{"name":"allowance_for_borrowed_funds_used_during_construction_nonassociate_company_indirect_cost","title":"Allowance for Borrowed Funds Used During Construction, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Allowance for Borrowed Funds Used During Construction."},{"name":"accretion_expense_direct_cost","title":"Accretion Expense, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Accretion Expense."},{"name":"income_taxes_direct_cost","title":"Income Taxes, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Income Taxes."},{"name":"maintenance_of_compressor_station_equipment_direct_cost","title":"Maintenance of Compressor Station Equipment, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Maintenance of Compressor Station Equipment."},{"name":"other_power_generation_operation_expenses_nonassociate_company_indirect_cost","title":"Other Power Generation Operation Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Other Power Generation Operation Expenses."},{"name":"miscellaneous_transmission_expenses_associate_company_indirect_cost","title":"Miscellaneous Transmission Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Miscellaneous Transmission Expenses."},{"name":"allowance_for_borrowed_funds_used_during_construction_nonassociate_company","title":"Allowance for Borrowed Funds Used During Construction, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Allowance for Borrowed Funds Used During Construction."},{"name":"deferred_income_taxes_provision_nonassociate_company_direct_cost","title":"Deferred Income Taxes Provision, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Provision for Deferred Taxes."},{"name":"nuclear_power_generation_operation_expense_indirect_cost","title":"Nuclear Power Generation Operation Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Nuclear Power Generation Operation Expense."},{"name":"costs_and_expenses_of_merchandising_jobbing_and_contract_work_for_associated_companies_nonassociate_company_indirect_cost","title":"Costs and Expenses of Merchandising, Jobbing, and Contract Work for Associated Companies, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Costs and Expenses of Merchandising, Jobbing, and Contract Work for Associated Companies."},{"name":"operation_and_maintenance_expense_electric_indirect_cost","title":"Operation and Maintenance Expense Electric, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Operation and Maintenance Expense Electric."},{"name":"gas_for_compressor_station_fuel","title":"Gas for Compressor Station Fuel","type":"number","format":"default","description":"A. This account shall include the cost of gas used for the operation of transmission compressor stations.\n\nB. Records shall be maintained to show the Dth of gas consumed at each compressor station, and the cost of such gas."},{"name":"transmission_operation_expenses_associate_company_direct_cost","title":"Transmission Operation Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Transmission Operation Expenses."},{"name":"operation_and_maintenance_expense_electric_direct_cost","title":"Operation and Maintenance Expense Electric, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Operation and Maintenance Expense Electric."},{"name":"maintenance_of_communication_equipment_gas_transmission_direct_cost","title":"Maintenance of Communication Equipment, Gas Transmission, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Maintenance of communication equipment, Gas Transmission."},{"name":"compressor_station_labor_and_expenses_direct_cost","title":"Compressor Station Labor and Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Compressor Station Labor and Expenses."},{"name":"nuclear_power_generation_maintenance_expense","title":"Nuclear Power Generation Maintenance Expense","type":"number","format":"default","description":"Total Maintenance Expenses for Nuclear Power Generation."},{"name":"maintenance_of_energy_storage_equipment_associate_company_indirect_cost","title":"Maintenance of Energy Storage Equipment, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Maintenance of Energy Storage Equipment."},{"name":"supervision_customer_account_expenses_nonassociate_company","title":"Supervision, Customer Account Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Supervision, Customer account expenses."},{"name":"communication_system_expenses_indirect_cost","title":"Communication System Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Communication System Expenses."},{"name":"maintenance_of_miscellaneous_regional_transmission_plant_nonassociate_company_indirect_cost","title":"Maintenance of Miscellaneous Regional Transmission Plant, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Maintenance of Miscellaneous Regional Transmission Plant."},{"name":"supervision_customer_account_expenses_associate_company_indirect_cost","title":"Supervision, Customer Account Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Supervision, Customer account expenses."},{"name":"natural_gas_operation_and_maintenance_expenses_direct_cost","title":"Natural Gas Operation and Maintenance Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Natural Gas Operation and Maintenance Expenses."},{"name":"supervision_sales_expense_indirect_cost","title":"Supervision, Sales Expense, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Supervision, Sales Expense."},{"name":"miscellaneous_general_expenses","title":"Miscellaneous General Expenses","type":"number","format":"default","description":"(a) This account must include the cost of expenses incurred in connection with the general management of the service company not provided for elsewhere.\n(b) This account must include labor items including miscellaneous labor not elsewhere provided for.\n(c) This account must include the following expenses items:\n(1) Industry association dues for company memberships.\n(2) Contributions for conventions and meetings of the industry.\n(3) Research, development, and demonstration expenses not charged to other operation and maintenance expense accounts on a functional basis.\n(4) Communication service not chargeable to other accounts.\n(5) Trustee, registrar, and transfer agent fees and expenses.\n(6) Stockholders meeting expenses.\n(7) Dividend and other financial notices.\n(8) Printing and mailing dividend checks.\n(9) Directors' fees and expenses.\n(10) Publishing and distributing annual reports to stockholders.\n(11) Public notices of financial, operating and other data required by regulatory statutes, not including, however, notices required in connection with security issues or acquisitions of property.\n(d) Records must be maintained so as to permit ready analysis by item showing the nature of the expense and identity of the person furnishing the service."},{"name":"decrease_in_provision_for_deferred_taxes_nonassociate_company","title":"Decrease in Provision for Deferred Taxes, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Provision for Deferred Taxes – Credit."},{"name":"gain_on_disposition_of_property_nonassociate_company_direct_cost","title":"Gain on Disposition of Property, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Gain on Disposition of Property."},{"name":"advertising_expenses","title":"Advertising Expenses (Major Only)","type":"number","format":"default","description":"(a) This account must include the cost of labor, materials used and expenses incurred in advertising designed to promote or retain the use of services provided by the service company or the companies within the holding company system, except advertising the sale of merchandise.\n(b) This account must include the following labor items:\n(1) Direct supervision of department.\n(2) Preparing advertising material for newspapers, periodicals, billboards, and other similar forms of advertisement, and preparing and conducting motion pictures, radio and television programs.\n(3) Preparing booklets, bulletins, and other similar forms of advertisement, used in direct mail advertising.\n(4) Preparing window and other displays.\n(5) Clerical and stenographic work.\n(6) Investigating advertising agencies and media and conducting negotiations in connection with the placement and subject matter of sales advertising.\n(c) This account must include the following materials and expenses items:\n(1) Advertising in newspapers, periodicals, billboards, radio, and other similar forms of advertisement, for sales promotion purposes, but not including institutional or goodwill advertising included in account 930.1, General advertising expenses (§367.9301).\n(2) Materials and services given as prizes or otherwise in connection with civic lighting contests, canning, or cooking contests, bazaars, and other similar materials and services, in order to publicize and promote the use of utility services.\n(3) Fees and expenses of advertising agencies and commercial artists.\n(4) Novelties for general distribution.\n(5) Postage on direct mail advertising.\n(6) Premiums distributed generally, such as recipe books, and other similar items, when not offered as inducement to purchase appliances.\n(7) Printing booklets, dodgers, bulletins, and other similar forms of advertisement.\n(8) Supplies and expenses in preparing advertising material.\n(9) Office supplies and expenses.\n(d) The cost of advertisements which set forth the value or advantages of offered services without reference to specific appliances or the promotion of appliances must be considered sales promotion advertising and charged to this account. However, advertisements that are limited to specific makes of appliances sold by any company and prices, terms, and other similar items, without referring to the value or advantages of offered services, must be considered as merchandise advertising and the cost must be charged to account 416, Costs and expenses of merchandising, jobbing and contract work (§367.4160).\n(e) Advertisements that substantially mention or refer to the value or advantages of offered services, together with specific reference to makes of appliances sold by any company and the price, terms, and other similar items, and designed for the joint purpose of increasing the use of offered services and the sales of appliances, must be considered as a combination advertisement and the costs must be distributed between this account and account 416 (§367.4160) on the basis of space, time, or other proportional factors.\n(f) Exclude from this account and charge to account 930.2, Miscellaneous general expenses (§367.9302), the cost of publication of stockholder reports, dividend notices, bond redemption notices, financial statements, and other notices of a general corporate character. Exclude also all institutional or goodwill advertising (See account 930.1, General advertising expenses (§367.9301))."},{"name":"amortization_of_limited_term_and_other_property_direct_cost","title":"Amortization of Limited-Term and Other Property, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Amortization Expense."},{"name":"customer_service_and_informational_expenses_associate_company","title":"Customer Service and Informational Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Customer service and informational expenses."},{"name":"compressor_station_labor_and_expenses_nonassociate_company_indirect_cost","title":"Compressor Station Labor and Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Compressor Station Labor and Expenses."},{"name":"transmission_of_electricity_by_others_indirect_cost","title":"Transmission of Electricity by Others, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Transmission of Electricity by Others."},{"name":"operation_of_energy_storage_equipment_transmission_expense_associate_company_indirect_cost","title":"Operation of Energy Storage Equipment, Transmission Expense, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Operation of Energy Storage Equipment, Transmission Expense."},{"name":"maintenance_of_overhead_lines_nonassociate_company_indirect_cost","title":"Maintenance of Overhead Lines, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Maintenance of Overhead Lines."},{"name":"system_control_and_load_dispatching_gas","title":"System Control and Load Dispatching, Gas","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in dispatching and controlling the supply and flow of gas through the system."},{"name":"maintenance_of_compressor_station_equipment_associate_company_direct_cost","title":"Maintenance of Compressor Station Equipment, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Maintenance of Compressor Station Equipment."},{"name":"rents_gas_transmission_expense_nonassociate_company_direct_cost","title":"Rents, Gas Transmission Expense, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Rents, Gas Transmission Expense."},{"name":"maintenance_of_computer_hardware_transmission_nonassociate_company_indirect_cost","title":"Maintenance of Computer Hardware Transmission, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Maintenance of Computer Hardware Transmission."},{"name":"accretion_expense_associate_company","title":"Accretion Expense, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Accretion Expense."},{"name":"load_dispatch_transmission_service_and_scheduling_associate_company_indirect_cost","title":"Load Dispatch-Transmission Service and Scheduling, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Load Dispatch-Transmission Service and Scheduling."},{"name":"non_operating_rental_income_indirect_cost","title":"Non-Operating Rental Income, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Non-operating Rental Income."},{"name":"transmission_operation_expenses_gas_nonassociate_company_indirect_cost","title":"Transmission Operation Expenses Gas, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Transmission Operation Expenses Gas."},{"name":"customer_records_and_collection_expenses_associate_company_indirect_cost","title":"Customer Records and Collection Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Customer records and collection expenses."},{"name":"miscellaneous_sales_expenses_associate_company","title":"Miscellaneous Sales Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Miscellaneous Sales Expenses."},{"name":"administrative_and_general_maintenance_expenses_nonassociate_company_indirect_cost","title":"Administrative and General Maintenance Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Administrative and General Maintenance Expenses."},{"name":"equity_in_earnings_of_subsidiary_companies_associate_company_direct_cost","title":"Equity in Earnings of Subsidiary Companies, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Equity in Earnings of Subsidiary Companies."},{"name":"maintenance_of_communication_equipment_gas_transmission_nonassociate_company_direct_cost","title":"Maintenance of Communication Equipment, Gas Transmission, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Maintenance of communication equipment, Gas Transmission."},{"name":"maintenance_of_energy_storage_equipment_nonassociate_company_indirect_cost","title":"Maintenance of Energy Storage Equipment, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Maintenance of Energy Storage Equipment."},{"name":"transmission_and_compression_of_gas_by_others_nonassociate_company","title":"Transmission and Compression of Gas by Others, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Transmission and Compression of Gas By Others."},{"name":"customer_records_and_collection_expenses_direct_cost","title":"Customer Records and Collection Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Customer records and collection expenses."},{"name":"equity_in_earnings_of_subsidiary_companies_nonassociate_company_indirect_cost","title":"Equity in Earnings of Subsidiary Companies, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Equity in Earnings of Subsidiary Companies."},{"name":"other_interest_expense_associate_company","title":"Other Interest Expense, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Other Interest Expense."},{"name":"scheduling_system_control_and_dispatch_services_indirect_cost","title":"Scheduling, System Control and Dispatch Services, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Scheduling, System Control and Dispatch Services."},{"name":"scheduling_system_control_and_dispatch_services_associate_company_indirect_cost","title":"Scheduling, System Control and Dispatch Services, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Scheduling, System Control and Dispatch Services."},{"name":"reliability_planning_and_standards_development_nonassociate_company","title":"Reliability Planning and Standards Development, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Reliability Planning and Standards Development."},{"name":"administrative_and_general_maintenance_expenses_indirect_cost","title":"Administrative and General Maintenance Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Administrative and General Maintenance Expenses."},{"name":"gas_for_compressor_station_fuel_indirect_cost","title":"Gas for Compressor Station Fuel, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Gas for Compressor Station Fuel."},{"name":"maintenance_of_measuring_and_regulating_station_equipment","title":"Maintenance of Measuring and Regulating Station Equipment","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment, the book cost of which is includible in account 369, Measuring and Regulating Station Equipment. (See operating expense instruction 2.)"},{"name":"interest_on_long_term_debt_nonassociate_company_direct_cost","title":"Interest on Long-Term Debt, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Interest On Long-Term Debt."},{"name":"advertising_expenses_nonassociate_company_indirect_cost","title":"Advertising Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Advertising Expenses."},{"name":"loss_on_disposition_of_property_associate_company_indirect_cost","title":"Loss on Disposition of Property, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Loss on Disposition of Property."},{"name":"maintenance_supervision_and_engineering_gas_transmission_expenses_associate_company_direct_cost","title":"Maintenance Supervision and Engineering, Gas Transmission Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Maintenance supervision and engineering, Gas Transmission Expenses."},{"name":"maintenance_of_communication_equipment_gas_transmission_indirect_cost","title":"Maintenance of Communication Equipment, Gas Transmission, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Maintenance of communication equipment, Gas Transmission."},{"name":"maintenance_supervision_and_engineering_electric_transmission_expenses","title":"Maintenance Supervision and Engineering, Electric Transmission Expenses (Major Only)","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in the general supervision and direction of maintenance of the transmission system. Direct field supervision of specific jobs shall be charged to the appropriate maintenance account. (See operating expense instruction 1.)"},{"name":"advertising_expenses_nonassociate_company_direct_cost","title":"Advertising Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Advertising Expenses."},{"name":"administrative_and_general_operation_expenses_nonassociate_company_direct_cost","title":"Administrative and General Operation Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Administrative and General Operation Expenses."},{"name":"operation_of_energy_storage_equipment_transmission_expense","title":"Operation of Energy Storage Equipment, Transmission Expense","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the operation of energy storage equipment includible in Account 351, Energy Storage Equipment—Transmission, which are not specifically provided for or are readily assignable to other transmission operation expense accounts."},{"name":"measuring_and_regulating_station_expenses_associate_company_indirect_cost","title":"Measuring and Regulating Station Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Measuring and Regulating Station Expenses."},{"name":"miscellaneous_transmission_expenses","title":"Miscellaneous Transmission Expenses (Major Only)","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in transmission map and record work, transmission office expenses, and other transmission expenses not provided for elsewhere."},{"name":"distribution_operation_expense_electric_indirect_cost","title":"Distribution Operation Expense Electric, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Distribution Operation Expense Electric."},{"name":"rents_transmission_electric_expense","title":"Rents, Electric Transmission Expense","type":"number","format":"default","description":"This account shall include rents of property of others used, occupied, or operated in connection with the transmission system, including payments to the United States and others for use of public or private lands and reservations for transmission line rights of way. (See operating expense instruction 3.)"},{"name":"underground_line_expenses_transmission_associate_company_indirect_cost","title":"Underground Line Expenses Transmission, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Underground Line Expenses Transmission."},{"name":"deferred_income_taxes_provision_associate_company_direct_cost","title":"Deferred Income Taxes Provision, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Provision for Deferred Taxes."},{"name":"property_insurance_nonassociate_company","title":"Property Insurance, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Property Insurance."},{"name":"other_interest_expense_nonassociate_company_direct_cost","title":"Other Interest Expense, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Other Interest Expense."},{"name":"other_storage_operation_expenses_nonassociate_company_direct_cost","title":"Other Storage Operation Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Other Storage Operation Expenses."},{"name":"costs_and_expenses_of_merchandising_jobbing_and_contract_work","title":"Costs and Expenses of Merchandising, Jobbing and Contract Work","type":"number","format":"default","description":"(a) This account must include the following labor items for services provided:\n(1) Canvassing and demonstrating appliances in homes and other places for the purpose of selling appliances.\n(2) Demonstrating and selling activities in sales rooms.\n(3) Installing appliances on customer premises where the work is done only for purchasers of appliances from the associated company.\n(4) Installing wiring, piping, or other property work, on a jobbing or contract basis.\n(5) Preparing advertising materials for appliance sales purposes.\n(6) Receiving and handling customer orders for merchandise or for jobbing services.\n(7) Cleaning and tidying sales rooms.\n(8) Maintaining display counters and other equipment used in merchandising.\n(9) Arranging merchandise in sales rooms and decorating display windows.\n(10) Reconditioning repossessed appliances.\n(11) Bookkeeping and other clerical work in connection with merchandise and jobbing activities.\n(12) Supervising merchandise and jobbing operations.\n(b) This account must include the following materials and expenses items:\n(1) Advertising in newspapers, periodicals, radio, television, and other similar items.\n(2) Cost of merchandise sold and of materials used in jobbing work.\n(3) Stores expenses on merchandise and jobbing stocks.\n(4) Fees and expenses of advertising and commercial artists' agencies.\n(5) Printing booklets, dodgers, and other advertising data.\n(6) Premiums given as inducement to buy appliances.\n(7) Light, heat and power.\n(8) Depreciation on equipment used primarily for merchandise and jobbing operations.\n(9) Rent of sales rooms or of equipment.\n(10) Transportation expense in delivery and pick-up of appliances by the associated company's facilities.\n(11) Stationery and office supplies and expenses.\n(12) Losses from uncollectible merchandise and jobbing accounts.\n(c) Records in support of this account shall be so kept as to permit ready summarization of costs and expenses by such major items as are feasible.\n(d) Related taxes must be recorded in account 408.2, Taxes other than income taxes, other income and deductions (§367.4082), or account 409.2, Income taxes, other income and deductions (§367.4092), as appropriate."},{"name":"service_and_informational_operation_accounts_direct_cost","title":"Service and Informational Operation Accounts, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Service and Informational Operation Accounts."},{"name":"office_supplies_and_expenses_nonassociate_company_indirect_cost","title":"Office Supplies and Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Office Supplies and Expenses."},{"name":"other_power_supply_expense_associate_company_direct_cost","title":"Other Power Supply Expense, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Other Power Supply Expense."},{"name":"administrative_and_general_salaries_direct_cost","title":"Administrative and General Salaries, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Administrative and General Salaries."},{"name":"advertising_expenses_nonassociate_company","title":"Advertising Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Advertising Expenses."},{"name":"maintenance_of_computer_software_transmission_associate_company","title":"Maintenance of Computer Software Transmission, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Maintenance of Computer Software Transmission."},{"name":"maintenance_of_structures_transmission_expense_indirect_cost","title":"Maintenance of Structures, Transmission Expense, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Maintenance of Structures, Transmission Expense."},{"name":"liquified_natural_gas_terminaling_and_processing_maintenance_expenses_associate_company_indirect_cost","title":"Liquified Natural Gas Terminaling and Processing Maintenance Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Liquified Natural Gas Terminaling and Processing Maintenance Expenses."},{"name":"rents_gas_transmission_expense_indirect_cost","title":"Rents, Gas Transmission Expense, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Rents, Gas Transmission Expense."},{"name":"rents_gas_transmission_expense_associate_company_indirect_cost","title":"Rents, Gas Transmission Expense, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Rents, Gas Transmission Expense."},{"name":"maintenance_of_communication_equipment_electric_transmission_nonassociate_company_direct_cost","title":"Maintenance of Communication Equipment, Electric Transmission, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Maintenance of communication equipment, Electric Transmission."},{"name":"property_insurance","title":"Property Insurance","type":"number","format":"default","description":"(a) This account must include the cost of insurance or reserve accruals to protect the service company against losses and damages to owned or leased property used in service company operations. It also must include the cost of labor and related supplies and expenses incurred in property insurance activities.\n(b) Recoveries from insurance companies or others for property damages must be credited to the account charged with the cost of the damage. If the damaged property has been retired, the credit must be to the appropriate account for accumulated provision for depreciation.\n(c) Records must be kept so as to show the amount of coverage for each class of insurance carried, the property covered, and the applicable premiums. Any dividends distributed by mutual insurance companies must be credited to the accounts to which the insurance premiums were charged. The following items must be included in this account:\n(1) Premiums payable to insurance companies for fire, storm, burglary, boiler explosion, lightning, fidelity, riot, and similar insurance.\n(2) Special costs incurred in procuring insurance.\n(3) Insurance inspection service.\n(4) Insurance counsel, brokerage fees, and expenses.\n(d) The cost of insurance or reserve accruals capitalized must be charged to construction either directly or by transfer to construction projects from this account.\n(e) The cost of insurance or reserve accruals for the following classes of property must be charged as indicated.\n(1) Materials and supplies and stores equipment, to account 163, Stores expense undistributed (§367.1630), or appropriate materials account.\n(2) Transportation and other general equipment to appropriate clearing accounts that may be maintained.\n(3) Merchandise and jobbing property, to account 416, Costs and expenses of merchandising, jobbing and contract work (§367.4160).\n(f) The cost of labor and related supplies and expenses of administrative and general employees who are only incidentally engaged in property insurance work may be included in accounts 920 and 921 (§§367.9200 and 367.9210), as appropriate."},{"name":"gas_for_compressor_station_fuel_associate_company","title":"Gas for Compressor Station Fuel, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Gas for Compressor Station Fuel."},{"name":"gain_on_disposition_of_property_associate_company","title":"Gain on Disposition of Property, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Gain on Disposition of Property."},{"name":"underground_storage_operation_expenses_nonassociate_company","title":"Underground Storage Operation Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Underground Storage Operation Expenses."},{"name":"maintenance_of_mains_associate_company_indirect_cost","title":"Maintenance of Mains, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Maintenance of Mains."},{"name":"underground_storage_operation_expenses_nonassociate_company_indirect_cost","title":"Underground Storage Operation Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Underground Storage Operation Expenses."},{"name":"penalties_nonassociate_company_indirect_cost","title":"Penalties, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Penalties."},{"name":"changes_to_regulatory_assets_liabilities_net_associate_company_direct_cost","title":"Changes to Regulatory Assets Liabilities Net, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Regulatory Debits/Credits - Net."},{"name":"taxes_other_than_income_taxes_indirect_cost","title":"Taxes Other than Income Taxes, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Taxes Other Than Income Taxes."},{"name":"operations_and_maintenance_expenses_gas","title":"Operations and Maintenance Expenses, Gas","type":"number","format":"default","description":"Total gas operation and maintenance expenses."},{"name":"station_expenses_transmission_expense_nonassociate_company","title":"Station Expenses, Transmission Expense, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Station Expenses, Transmission Expense."},{"name":"deferred_income_taxes_provision_nonassociate_company_indirect_cost","title":"Deferred Income Taxes Provision, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Provision for Deferred Taxes."},{"name":"supervision_customer_account_expenses_nonassociate_company_direct_cost","title":"Supervision, Customer Account Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Supervision, Customer account expenses."},{"name":"cost_and_expenses_of_construction_or_other_services_nonassociate_company","title":"Cost and Expenses of Construction or Other Services, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Costs and Expenses of Construction or Other Services."},{"name":"steam_power_generation_operation_expenses_associate_company_indirect_cost","title":"Steam Power Generation Operation Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Steam Power Generation Operation Expenses."},{"name":"allowance_for_other_funds_used_during_construction_associate_company_direct_cost","title":"Allowance for Other Funds Used During Construction, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Allowance for Other Funds Used During Construction."},{"name":"maintenance_of_structures_and_equipment_services_nonassociate_company_indirect_cost","title":"Maintenance of Structures and Equipment Services, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Maintenance of Structures and Equipment Services."},{"name":"other_deductions_nonassociate_company_indirect_cost","title":"Other Deductions, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Other Deductions."},{"name":"amortization_of_debt_discount_and_expense_nonassociate_company","title":"Amortization of Debt Discount and Expense, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Amortization of Debt Discount and Expense."},{"name":"allowance_for_borrowed_funds_used_during_construction_associate_company","title":"Allowance for Borrowed Funds Used During Construction, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Allowance for Borrowed Funds Used During Construction."},{"name":"measuring_and_regulating_station_expenses_transmission_expenses","title":"Measuring and Regulating Station Expenses, Transmission Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating transmission measuring and regulating stations."},{"name":"administrative_and_general_salaries_nonassociate_company_direct_cost","title":"Administrative and General Salaries, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Administrative and General Salaries."},{"name":"other_storage_maintenance_expenses_associate_company_indirect_cost","title":"Other Storage Maintenance Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Other Storage Maintenance Expenses."},{"name":"maintenance_supervision_and_engineering_electric_transmission_expenses_indirect_cost","title":"Maintenance Supervision and Engineering, Electric Transmission Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Maintenance supervision and engineering, Electric Transmission Expenses."},{"name":"distribution_maintenance_gas_expenses_nonassociate_company_indirect_cost","title":"Distribution Maintenance Gas Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Distribution Maintenance Gas Expenses."},{"name":"station_expenses_transmission_expense_direct_cost","title":"Station Expenses, Transmission Expense, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Station Expenses, Transmission Expense."},{"name":"amortization_of_limited_term_and_other_property","title":"Amortization of Limited-Term and Other Property","type":"number","format":"default","description":"Total cost of service related to account Amortization Expense."},{"name":"maintenance_of_structures_transmission_expense_nonassociate_company_direct_cost","title":"Maintenance of Structures, Transmission Expense, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Maintenance of Structures, Transmission Expense."},{"name":"maintenance_of_transmission_plant_direct_cost","title":"Maintenance of Transmission Plant, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Maintenance of Transmission Plant."},{"name":"general_advertising_expenses_associate_company_direct_cost","title":"General Advertising Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account General Advertising Expenses."},{"name":"rents_transmission_electric_expense_nonassociate_company","title":"Rents, Transmission Electric Expense, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Rents, Transmission Electric Expense."},{"name":"compressor_station_labor_and_expenses_nonassociate_company_direct_cost","title":"Compressor Station Labor and Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Compressor Station Labor and Expenses."},{"name":"regional_market_maintenance_expenses_associate_company","title":"Regional Market Maintenance Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Regional Market Maintenance Expenses."},{"name":"distribution_operation_expense_electric_nonassociate_company_direct_cost","title":"Distribution Operation Expense Electric, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Distribution Operation Expense Electric."},{"name":"maintenance_of_energy_storage_equipment_transmission","title":"Maintenance of Energy Storage Equipment, Transmission","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in the maintenance of energy storage equipment includible in Account 351, Energy Storage Equipment—Transmission, which are not specifically provided for or are readily assignable to other transmission maintenance expense accounts."},{"name":"rents_gas_transmission_expense_associate_company_direct_cost","title":"Rents, Gas Transmission Expense, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Rents, Gas Transmission Expense."},{"name":"maintenance_supervision_and_engineering_electric_transmission_expenses_nonassociate_company_direct_cost","title":"Maintenance Supervision and Engineering, Electric Transmission Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Maintenance supervision and engineering, Electric Transmission Expenses."},{"name":"expenditures_for_certain_civic_political_and_related_activities_associate_company_direct_cost","title":"Expenditures for Certain Civic, Political and Related Activities, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Expenditures for Certain Civic, Political and Related Activities."},{"name":"regulatory_commission_expenses_indirect_cost","title":"Regulatory Commission Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Regulatory Commission Expenses."},{"name":"advertising_expenses_associate_company_direct_cost","title":"Advertising Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Advertising Expenses."},{"name":"transmission_maintenance_expenses_nonassociate_company_direct_cost","title":"Transmission Maintenance Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Transmission Maintenance Expenses."},{"name":"reliability_planning_and_standards_development_services_associate_company","title":"Reliability Planning and Standards Development Services, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Reliability Planning and Standards Development Services."},{"name":"penalties_associate_company_indirect_cost","title":"Penalties, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Penalties."},{"name":"miscellaneous_customer_service_and_informational_expenses_associate_company_indirect_cost","title":"Miscellaneous Customer Service and Informational Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Miscellaneous Customer Service And Informational Expenses."},{"name":"uncollectible_accounts","title":"Uncollectible Accounts","type":"number","format":"default","description":"This account must be charged with amounts sufficient to provide for losses from uncollectible service company revenues. Concurrent credits must be made to account 144, Accumulated provision for uncollectible accounts—Credit (§367.1440). Losses from uncollectible accounts also must be charged to account 144 (§367.1440)."},{"name":"supervision_customer_service_and_information_expenses_indirect_cost","title":"Supervision, Customer Service and Information Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Supervision, Customer service and information expenses."},{"name":"service_and_informational_operation_accounts_nonassociate_company_indirect_cost","title":"Service and Informational Operation Accounts, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Service and Informational Operation Accounts."},{"name":"equity_in_earnings_of_subsidiary_companies","title":"Equity in Earnings of Subsidiary Companies (Major Only)","type":"number","format":"default","description":"This account must include the service company's equity in the earnings or losses of subsidiary companies for the year."},{"name":"changes_to_regulatory_assets_liabilities_net_nonassociate_company","title":"Changes to Regulatory Assets Liabilities Net, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Regulatory Debits/Credits - Net."},{"name":"other_storage_maintenance_expenses_associate_company_direct_cost","title":"Other Storage Maintenance Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Other Storage Maintenance Expenses."},{"name":"transmission_maintenance_expenses_indirect_cost","title":"Transmission Maintenance Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Transmission Maintenance Expenses."},{"name":"interest_on_long_term_debt_nonassociate_company_indirect_cost","title":"Interest on Long-Term Debt, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Interest On Long-Term Debt."},{"name":"supervision_customer_account_expenses_nonassociate_company_indirect_cost","title":"Supervision, Customer Account Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Supervision, Customer account expenses."},{"name":"property_insurance_associate_company_direct_cost","title":"Property Insurance, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Property Insurance."},{"name":"other_deductions_direct_cost","title":"Other Deductions, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Other Deductions."},{"name":"administrative_and_general_maintenance_expenses_associate_company_direct_cost","title":"Administrative and General Maintenance Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Administrative and General Maintenance Expenses."},{"name":"production_expenses_associate_company_direct_cost","title":"Production Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Production Expenses."},{"name":"investment_tax_credit_adjustments_service_company_property_and_other","title":"Investment Tax Credit Adjustments, Service Company Property and Other","type":"number","format":"default","description":"Total cost of service related to account Investment Tax Credit Adjustment."},{"name":"injuries_and_damages_nonassociate_company_indirect_cost","title":"Injuries and Damages, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Injuries and Damages."},{"name":"customer_assistance_expenses_associate_company_direct_cost","title":"Customer Assistance Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Customer assistance expenses."},{"name":"measuring_and_regulating_station_expenses_indirect_cost","title":"Measuring and Regulating Station Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Measuring and Regulating Station Expenses."},{"name":"changes_to_regulatory_assets_liabilities_net_direct_cost","title":"Changes to Regulatory Assets Liabilities Net, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Regulatory Debits/Credits - Net."},{"name":"transmission_maintenance_expenses_nonassociate_company","title":"Transmission Maintenance Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Transmission Maintenance Expenses."},{"name":"production_expenses_nonassociate_company_direct_cost","title":"Production Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Production Expenses."},{"name":"mains_expenses","title":"Mains Expenses","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in operating transmission mains."},{"name":"expenditures_for_certain_civic_political_and_related_activities_indirect_cost","title":"Expenditures for Certain Civic, Political and Related Activities, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Expenditures for Certain Civic, Political and Related Activities."},{"name":"property_insurance_nonassociate_company_direct_cost","title":"Property Insurance, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Property Insurance."},{"name":"life_insurance_direct_cost","title":"Life Insurance, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Life Insurance."},{"name":"non_operating_rental_income_nonassociate_company_direct_cost","title":"Non-Operating Rental Income, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Non-operating Rental Income."},{"name":"uncollectible_accounts_associate_company_indirect_cost","title":"Uncollectible Accounts, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Uncollectible accounts."},{"name":"maintenance_supervision_and_engineering_electric_transmission_expenses_nonassociate_company","title":"Maintenance Supervision and Engineering, Electric Transmission Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Maintenance supervision and engineering, Electric Transmission Expenses."},{"name":"miscellaneous_customer_service_and_informational_expenses_nonassociate_company","title":"Miscellaneous Customer Service and Informational Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Miscellaneous Customer Service And Informational Expenses."},{"name":"deferred_income_taxes_provision_direct_cost","title":"Deferred Income Taxes Provision, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Provision for Deferred Taxes."},{"name":"customer_records_and_collection_expenses_nonassociate_company_direct_cost","title":"Customer Records and Collection Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Customer records and collection expenses."},{"name":"other_fuel_and_power_for_compressor_stations_nonassociate_company","title":"Other Fuel and Power for Compressor Stations, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Other Fuel and Power for Compressor Stations."},{"name":"transmission_maintenance_expenses_associate_company_direct_cost","title":"Transmission Maintenance Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Transmission Maintenance Expenses."},{"name":"load_dispatch_reliability_associate_company_direct_cost","title":"Load Dispatch-Reliability, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Load Dispatch-Reliability."},{"name":"miscellaneous_amortization_indirect_cost","title":"Miscellaneous Amortization, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Miscellaneous Amortization."},{"name":"gas_for_compressor_station_fuel_nonassociate_company_direct_cost","title":"Gas for Compressor Station Fuel, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Gas for Compressor Station Fuel."},{"name":"administrative_and_general_maintenance_expenses_direct_cost","title":"Administrative and General Maintenance Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Administrative and General Maintenance Expenses."},{"name":"steam_power_generation_operation_expenses_nonassociate_company_direct_cost","title":"Steam Power Generation Operation Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Steam Power Generation Operation Expenses."},{"name":"depreciation_expense_including_depreciation_expenses_for_asset_retirement_costs_nonassociate_company","title":"Depreciation Expense Including Depreciation Expenses for Asset Retirement Costs, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Depreciation Expense."},{"name":"liquified_natural_gas_terminaling_and_processing_maintenance_expenses_direct_cost","title":"Liquified Natural Gas Terminaling and Processing Maintenance Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Liquified Natural Gas Terminaling and Processing Maintenance Expenses."},{"name":"production_expenses","title":"Production Expenses","type":"number","format":"default","description":"Total production expenses including manufactured gas production, natural gas production expenses, and exploration and development expenses."},{"name":"expenditures_for_certain_civic_political_and_related_activities","title":"Expenditures for Certain Civic, Political and Related Activities","type":"number","format":"default","description":"(a) This account must include expenditures for the purpose of influencing public opinion with respect to the election or appointment of public officials, referenda, legislation, or ordinances (either with respect to the possible adoption of new referenda, legislation or ordinances or repeal or modification of existing referenda, legislation or ordinances) or approval, modification, or revocation of franchises; or for the purpose of influencing the decisions of public officials.\n\n(b) This account must not include expenditures that are directly related to appearances before regulatory or other governmental bodies in connection with an associate utility company's existing or proposed operations."},{"name":"overhead_line_expenses_nonassociate_company_direct_cost","title":"Overhead Line Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Overhead Line Expenses."},{"name":"maintenance_of_communication_equipment_electric_transmission_indirect_cost","title":"Maintenance of Communication Equipment, Electric Transmission, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Maintenance of communication equipment, Electric Transmission."},{"name":"amortization_of_limited_term_and_other_property_associate_company_direct_cost","title":"Amortization of Limited-Term and Other Property, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Amortization Expense."},{"name":"cost_of_service_associate_company_indirect_cost","title":"Cost of Service, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Cost of Service."},{"name":"transmission_of_electricity_by_others","title":"Transmission of Electricity by Others (Major Only)","type":"number","format":"default","description":"This account shall include amounts payable to others for the transmission of the utility's electricity over transmission facilities owned by others."},{"name":"measuring_and_regulating_station_expenses_nonassociate_company_direct_cost","title":"Measuring and Regulating Station Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Measuring and Regulating Station Expenses."},{"name":"maintenance_of_miscellaneous_regional_transmission_plant_associate_company_indirect_cost","title":"Maintenance of Miscellaneous Regional Transmission Plant, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Maintenance of Miscellaneous Regional Transmission Plant."},{"name":"customer_records_and_collection_expenses_nonassociate_company","title":"Customer Records and Collection Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Customer records and collection expenses."},{"name":"distribution_maintenance_gas_expenses_associate_company","title":"Distribution Maintenance Gas Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Distribution Maintenance Gas Expenses."},{"name":"measuring_and_regulating_station_expenses_direct_cost","title":"Measuring and Regulating Station Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Measuring and Regulating Station Expenses."},{"name":"production_expenses_associate_company_indirect_cost","title":"Production Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Production Expenses."},{"name":"load_dispatch_monitor_and_operate_transmission_system_associate_company_direct_cost","title":"Load Dispatch-Monitor and Operate Transmission System, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Load Dispatch-Monitor and Operate Transmission System."},{"name":"expenditures_for_certain_civic_political_and_related_activities_nonassociate_company","title":"Expenditures for Certain Civic, Political and Related Activities, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Expenditures for Certain Civic, Political and Related Activities."},{"name":"maintenance_of_transmission_plant_nonassociate_company","title":"Maintenance of Transmission Plant, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Maintenance of Transmission Plant."},{"name":"communication_system_expenses_nonassociate_company_indirect_cost","title":"Communication System Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Communication System Expenses."},{"name":"maintenance_of_mains_associate_company_direct_cost","title":"Maintenance of Mains, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Maintenance of Mains."},{"name":"maintenance_of_structures_and_improvements_nonassociate_company","title":"Maintenance of Structures and Improvements, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Maintenance of Structures and Improvements."},{"name":"cost_and_expenses_of_construction_or_other_services_associate_company","title":"Cost and Expenses of Construction or Other Services, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Costs and Expenses of Construction or Other Services."},{"name":"transmission_operation_expenses_indirect_cost","title":"Transmission Operation Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Transmission Operation Expenses."},{"name":"underground_storage_maintenance_expenses_direct_cost","title":"Underground Storage Maintenance Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Underground Storage Maintenance Expenses."},{"name":"decrease_in_provision_for_deferred_taxes_indirect_cost","title":"Decrease in Provision for Deferred Taxes, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Provision for Deferred Taxes – Credit."},{"name":"transmission_operation_expenses_gas_nonassociate_company_direct_cost","title":"Transmission Operation Expenses Gas, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Transmission Operation Expenses Gas."},{"name":"load_dispatch_monitor_and_operate_transmission_system_nonassociate_company_indirect_cost","title":"Load Dispatch-Monitor and Operate Transmission System, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Load Dispatch-Monitor and Operate Transmission System."},{"name":"penalties_indirect_cost","title":"Penalties, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Penalties."},{"name":"accretion_expense_nonassociate_company_indirect_cost","title":"Accretion Expense, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Accretion Expense."},{"name":"other_storage_operation_expenses_nonassociate_company_indirect_cost","title":"Other Storage Operation Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Other Storage Operation Expenses."},{"name":"maintenance_of_communication_equipment_electric_transmission_nonassociate_company","title":"Maintenance of Communication Equipment, Electric Transmission, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Maintenance of communication equipment, Electric Transmission."},{"name":"distribution_maintenance_gas_expenses_associate_company_indirect_cost","title":"Distribution Maintenance Gas Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Distribution Maintenance Gas Expenses."},{"name":"maintenance_supervision_and_engineering_electric_transmission_expenses_associate_company_direct_cost","title":"Maintenance Supervision and Engineering, Electric Transmission Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Maintenance supervision and engineering, Electric Transmission Expenses."},{"name":"customer_assistance_expenses_nonassociate_company","title":"Customer Assistance Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Customer assistance expenses."},{"name":"miscellaneous_sales_expenses_associate_company_indirect_cost","title":"Miscellaneous Sales Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Miscellaneous Sales Expenses."},{"name":"maintenance_of_miscellaneous_transmission_plant","title":"Maintenance of Miscellaneous Transmission Plant (Major Only)","type":"number","format":"default","description":"This account shall include the cost of labor, materials used and expenses incurred in maintenance of owned or leased plant which is assignable to transmission operations and is not provided for elsewhere. (See operating expense instruction 2.)"},{"name":"uncollectible_accounts_nonassociate_company_indirect_cost","title":"Uncollectible Accounts, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Uncollectible accounts."},{"name":"decrease_in_provision_for_deferred_taxes_direct_cost","title":"Decrease in Provision for Deferred Taxes, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Provision for Deferred Taxes – Credit."},{"name":"sales_operation_expenses_associate_company","title":"Sales Operation Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Sales Operation Expenses."},{"name":"gain_on_disposition_of_property_nonassociate_company","title":"Gain on Disposition of Property, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Gain on Disposition of Property."},{"name":"equity_in_earnings_of_subsidiary_companies_nonassociate_company","title":"Equity in Earnings of Subsidiary Companies, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Equity in Earnings of Subsidiary Companies."},{"name":"overhead_line_expenses_indirect_cost","title":"Overhead Line Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Overhead Line Expenses."},{"name":"maintenance_of_structures_and_equipment_services_direct_cost","title":"Maintenance of Structures and Equipment Services, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Maintenance of Structures and Equipment Services."},{"name":"maintenance_of_computer_software_transmission_direct_cost","title":"Maintenance of Computer Software Transmission, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Maintenance of Computer Software Transmission."},{"name":"regional_market_maintenance_expenses_associate_company_direct_cost","title":"Regional Market Maintenance Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Regional Market Maintenance Expenses."},{"name":"interest_on_debt_to_associate_companies_direct_cost","title":"Interest on Debt to Associate Companies, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Interest on Debt to Associate Companies."},{"name":"interest_on_long_term_debt","title":"Interest on Long-Term Debt","type":"number","format":"default","description":"(a) This account must include the amount of interest on outstanding long-term debt issued or assumed by the service company, the liability for which is included in account 224, Other long-term debt (§367.2240).\n(b) This account must be kept or supported so as to show the interest accruals on each class and series of long-term debt.\n(c) This account must not include interest on nominally issued or nominally outstanding long-term debt, including securities assumed."},{"name":"other_power_generation_operation_expenses_indirect_cost","title":"Other Power Generation Operation Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Other Power Generation Operation Expenses."},{"name":"operation_supplies_and_expenses_transmission_direct_cost","title":"Operation Supplies and Expenses Transmission, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Operation Supplies and Expenses Transmission."},{"name":"other_storage_maintenance_expenses_direct_cost","title":"Other Storage Maintenance Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Other Storage Maintenance Expenses."},{"name":"maintenance_of_computer_hardware_transmission_indirect_cost","title":"Maintenance of Computer Hardware Transmission, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Maintenance of Computer Hardware Transmission."},{"name":"liquified_natural_gas_terminaling_and_processing_maintenance_expenses_nonassociate_company_direct_cost","title":"Liquified Natural Gas Terminaling and Processing Maintenance Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Liquified Natural Gas Terminaling and Processing Maintenance Expenses."},{"name":"operation_supervision_and_engineering_gas_transmission_expenses","title":"Operation Supervision and Engineering, Gas Transmission Expenses","type":"number","format":"default","description":"This account shall include the cost of labor and expenses incurred in the general supervision and direction of the operation of transmission facilities. Direct supervision of specific activities such as operation of transmission lines, compressor stations, etc. shall be charged to the appropriate account. (See operating expense instruction 1.)"},{"name":"deferred_income_taxes_provision_associate_company_indirect_cost","title":"Deferred Income Taxes Provision, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Provision for Deferred Taxes."},{"name":"gains_from_disposition_of_service_company_plant_associate_company","title":"Gains from Disposition of Service Company Plant, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Gain from Disposition of Service Company Plant."},{"name":"reliability_planning_and_standards_development_associate_company","title":"Reliability Planning and Standards Development, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Reliability Planning and Standards Development."},{"name":"transmission_and_compression_of_gas_by_others","title":"Transmission and Compression of Gas by Others","type":"number","format":"default","description":"A. This account shall include amounts paid to others for the transmission and compression of gas of the utility.\n\nB. Records supporting this account shall be so maintained that there shall be readily available for each agreement, name of other party, Dth of gas delivered to the other party for transmission or compression and the Dth of gas received back by the utility after transmission or compression, points of delivery to and receipt of gas from other party, amount and basis of charges for the transmission or compression service.\n\nNote: If in connection with any gas delivered to another for transmission or compression such other party also processes the gas for extraction of gasoline or other salable products, credits attributable to the products so extracted shall be made to account 491, Revenues from Natural Gas Processed by Others, to the end that amounts recorded in this account shall only be charges for transportation or compression service."},{"name":"interest_and_dividend_income_associate_company_indirect_cost","title":"Interest and Dividend Income, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Interest and Dividend Income."},{"name":"investment_tax_credit_adjustments_service_company_property_and_other_associate_company_indirect_cost","title":"Investment Tax Credit Adjustments, Service Company Property and Other, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Investment Tax Credit Adjustment."},{"name":"maintenance_of_transmission_plant_associate_company_indirect_cost","title":"Maintenance of Transmission Plant, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Maintenance of Transmission Plant."},{"name":"maintenance_of_communication_equipment_electric_transmission_direct_cost","title":"Maintenance of Communication Equipment, Electric Transmission, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Maintenance of communication equipment, Electric Transmission."},{"name":"rents_administrative_and_general_expense_indirect_cost","title":"Rents, Administrative and General Expense, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Rents, Administrative and General Expense."},{"name":"maintenance_of_station_equipment_associate_company","title":"Maintenance of Station Equipment, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Maintenance of Station Equipment."},{"name":"maintenance_of_overhead_lines_indirect_cost","title":"Maintenance of Overhead Lines, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Maintenance of Overhead Lines."},{"name":"other_power_supply_expense","title":"Other Power Supply Expense","type":"number","format":"default","description":"Total other power supply expenses."},{"name":"maintenance_supervision_and_engineering_gas_transmission_expenses_direct_cost","title":"Maintenance Supervision and Engineering, Gas Transmission Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Maintenance supervision and engineering, Gas Transmission Expenses."},{"name":"customer_assistance_expenses_associate_company_indirect_cost","title":"Customer Assistance Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Customer assistance expenses."},{"name":"maintenance_of_station_equipment_nonassociate_company_indirect_cost","title":"Maintenance of Station Equipment, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Maintenance of Station Equipment."},{"name":"supervision_customer_account_expenses_direct_cost","title":"Supervision, Customer Account Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Supervision, Customer account expenses."},{"name":"rents_administrative_and_general_expense_nonassociate_company","title":"Rents, Administrative and General Expense, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Rents, Administrative and General Expense."},{"name":"other_gas_operation_supply_expenses_associate_company","title":"Other Gas Operation Supply Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Other Gas Operation Supply Expenses."},{"name":"income_taxes_associate_company","title":"Income Taxes, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Income Taxes."},{"name":"communication_system_expenses_direct_cost","title":"Communication System Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Communication System Expenses."},{"name":"other_power_generation_maintenance_expenses_associate_company_indirect_cost","title":"Other Power Generation Maintenance Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Other Power Generation Maintenance Expenses."},{"name":"underground_storage_operation_expenses_associate_company_indirect_cost","title":"Underground Storage Operation Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Underground Storage Operation Expenses."},{"name":"administrative_and_general_salaries_associate_company_indirect_cost","title":"Administrative and General Salaries, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Administrative and General Salaries."},{"name":"donations_nonassociate_company_indirect_cost","title":"Donations, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Donations."},{"name":"interest_and_dividend_income_nonassociate_company_indirect_cost","title":"Interest and Dividend Income, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Interest and Dividend Income."},{"name":"miscellaneous_income_or_loss_associate_company_direct_cost","title":"Miscellaneous Income or Loss, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Miscellaneous Income or Loss."},{"name":"load_dispatch_reliability_nonassociate_company_indirect_cost","title":"Load Dispatch-Reliability, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Load Dispatch-Reliability."},{"name":"decrease_in_provision_for_deferred_taxes_associate_company","title":"Decrease in Provision for Deferred Taxes, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Provision for Deferred Taxes – Credit."},{"name":"scheduling_system_control_and_dispatch_services_associate_company_direct_cost","title":"Scheduling, System Control and Dispatch Services, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Scheduling, System Control and Dispatch Services."},{"name":"natural_gas_operation_and_maintenance_expenses_associate_company_direct_cost","title":"Natural Gas Operation and Maintenance Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Natural Gas Operation and Maintenance Expenses."},{"name":"taxes_other_than_income_taxes_nonassociate_company","title":"Taxes Other than Income Taxes, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Taxes Other Than Income Taxes."},{"name":"injuries_and_damages_indirect_cost","title":"Injuries and Damages, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Injuries and Damages."},{"name":"general_advertising_expenses_nonassociate_company_indirect_cost","title":"General Advertising Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account General Advertising Expenses."},{"name":"transmission_of_electricity_by_others_nonassociate_company_indirect_cost","title":"Transmission of Electricity by Others, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Transmission of Electricity by Others."},{"name":"scheduling_system_control_and_dispatch_services_direct_cost","title":"Scheduling, System Control and Dispatch Services, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Scheduling, System Control and Dispatch Services."},{"name":"other_storage_maintenance_expenses_nonassociate_company","title":"Other Storage Maintenance Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Other Storage Maintenance Expenses."},{"name":"compressor_station_labor_and_expenses_associate_company","title":"Compressor Station Labor and Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Compressor Station Labor and Expenses."},{"name":"liquified_natural_gas_terminaling_and_processing_operation_expenses_associate_company_indirect_cost","title":"Liquified Natural Gas Terminaling and Processing Operation Expenses, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Liquified Natural Gas Terminaling and Processing Operation Expenses."},{"name":"miscellaneous_amortization","title":"Miscellaneous Amortization","type":"number","format":"default","description":"(a) This account must include amortization charges not includible in other accounts which are properly deductible in determining the income of the service company before interest charges. Charges included in this account, if significant in amount, must be in accordance with an orderly and systematic amortization program.\n\n(b) This account must include the following items:\n\n(1) Amortization of intangibles included in service company property.\n\n(2) Other miscellaneous amortization charges authorized to be included in this account by the Commission."},{"name":"depreciation_expense_including_depreciation_expenses_for_asset_retirement_costs_associate_company_direct_cost","title":"Depreciation Expense Including Depreciation Expenses for Asset Retirement Costs, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Depreciation Expense."},{"name":"loss_on_disposition_of_property_associate_company_direct_cost","title":"Loss on Disposition of Property, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Loss on Disposition of Property."},{"name":"informational_and_instructional_advertising_expenses_nonassociate_company","title":"Informational and Instructional Advertising Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Informational And Instructional Advertising Expenses."},{"name":"sales_operation_expenses_direct_cost","title":"Sales Operation Expenses, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Sales Operation Expenses."},{"name":"maintenance_of_miscellaneous_transmission_plant_associate_company_indirect_cost","title":"Maintenance of Miscellaneous Transmission Plant, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Maintenance of Miscellaneous Transmission Plant."},{"name":"administrative_and_general_operation_expenses_nonassociate_company_indirect_cost","title":"Administrative and General Operation Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Administrative and General Operation Expenses."},{"name":"operation_supervision_and_engineering_electric_transmission_expenses_associate_company_direct_cost","title":"Operation Supervision and Engineering, Electric Transmission Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Operation supervision and engineering, Electric Transmission Expenses."},{"name":"equity_in_earnings_of_subsidiary_companies_direct_cost","title":"Equity in Earnings of Subsidiary Companies, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Equity in Earnings of Subsidiary Companies."},{"name":"other_storage_operation_expenses_nonassociate_company","title":"Other Storage Operation Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Other Storage Operation Expenses."},{"name":"nuclear_power_generation_operations_expense","title":"Nuclear Power Generation Operations Expense","type":"number","format":"default","description":"Total Operation Expenses for Nuclear Power Generation."},{"name":"amortization_of_debt_discount_and_expense_associate_company_direct_cost","title":"Amortization of Debt Discount and Expense, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Amortization of Debt Discount and Expense."},{"name":"maintenance_of_overhead_lines_associate_company_indirect_cost","title":"Maintenance of Overhead Lines, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Maintenance of Overhead Lines."},{"name":"transmission_operation_expenses_gas_associate_company_indirect_cost","title":"Transmission Operation Expenses Gas, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Transmission Operation Expenses Gas."},{"name":"accretion_expense_indirect_cost","title":"Accretion Expense, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Accretion Expense."},{"name":"operation_and_maintenance_expense_electric_nonassociate_company","title":"Operation and Maintenance Expense Electric, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Operation and Maintenance Expense Electric."},{"name":"miscellaneous_sales_expenses_associate_company_direct_cost","title":"Miscellaneous Sales Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Miscellaneous Sales Expenses."},{"name":"maintenance_of_miscellaneous_transmission_plant_nonassociate_company","title":"Maintenance of Miscellaneous Transmission Plant, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Maintenance of Miscellaneous Transmission Plant."},{"name":"maintenance_supervision_and_engineering_gas_transmission_expenses_associate_company","title":"Maintenance Supervision and Engineering, Gas Transmission Expenses, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Maintenance supervision and engineering, Gas Transmission Expenses."},{"name":"reliability_planning_and_standards_development_indirect_cost","title":"Reliability Planning and Standards Development, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Reliability Planning and Standards Development."},{"name":"other_gas_operation_supply_expenses_associate_company_direct_cost","title":"Other Gas Operation Supply Expenses, Associate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for associate companies related to account Other Gas Operation Supply Expenses."},{"name":"transmission_service_studies_associate_company","title":"Transmission Service Studies, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Transmission Service Studies."},{"name":"underground_line_expenses_transmission_indirect_cost","title":"Underground Line Expenses Transmission, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Underground Line Expenses Transmission."},{"name":"deferred_income_taxes_provision_nonassociate_company","title":"Deferred Income Taxes Provision, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Provision for Deferred Taxes."},{"name":"mains_expenses_nonassociate_company_indirect_cost","title":"Mains Expenses, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Mains Expenses."},{"name":"general_advertising_expenses_nonassociate_company_direct_cost","title":"General Advertising Expenses, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account General Advertising Expenses."},{"name":"cost_of_service","title":"Cost of Service","type":"number","format":"default","description":"Total cost of service."},{"name":"office_supplies_and_expenses_indirect_cost","title":"Office Supplies and Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Office Supplies and Expenses."},{"name":"cost_and_expenses_of_construction_or_other_services_nonassociate_company_direct_cost","title":"Cost and Expenses of Construction or Other Services, Nonassociate Company, Direct Cost","type":"number","format":"default","description":"Direct cost of service for nonassociate companies related to account Costs and Expenses of Construction or Other Services."},{"name":"meter_reading_expenses_nonassociate_company","title":"Meter Reading Expenses, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Meter reading expenses."},{"name":"miscellaneous_income_or_loss_associate_company_indirect_cost","title":"Miscellaneous Income or Loss, Associate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for associate companies related to account Miscellaneous Income or Loss."},{"name":"maintenance_of_measuring_and_regulating_station_equipment_nonassociate_company_indirect_cost","title":"Maintenance of Measuring and Regulating Station Equipment, Nonassociate Company, Indirect Cost","type":"number","format":"default","description":"Indirect cost of service for nonassociate companies related to account Maintenance of Measuring And Regulating Station 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This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"indirect_costs_charged_to_associate_companies","title":"Indirect Costs Charged to Associate Companies","type":"number","format":"default","description":"This account must include recovery of those indirect costs that cannot be separately identified to a single or group of associate companies and therefore must be allocated. Only journal or memorandum entries should be prepared monthly, by departments, for all such cost accumulated and billed to customers. Amounts billed to associate companies must be included in this account. This account must not include any compensation for use of equity capital or inter-company interest on indebtedness."},{"name":"associate_company_name","title":"Associate Company Name","type":"string","format":"default","description":"Name of associate company."},{"name":"compensation_for_use_of_capital_associate_companies","title":"Compensation for Use of Capital-Associate Companies","type":"number","format":"default","description":"This account must include only the portion of compensation for use of equity capital and inter-company interest on indebtedness before income taxes that is properly allocable to services rendered to each associate company."},{"name":"services_rendered_to_associate_companies","title":"Services Rendered to Associate Companies","type":"number","format":"default","description":"This account must include amounts billed to associate companies for services rendered at cost (See accounts 457.1 through 457.3 in §§367.4571 through 367.4573). Overbillings or underbillings arising from adjustments of estimated costs to actual costs must be cleared through this account and concurrent adjustments made to other accounts involved."},{"name":"direct_costs_charged_to_associate_companies","title":"Direct Costs Charged to Associate Companies","type":"number","format":"default","description":"This account must include those direct costs that can be identified through a cost allocation system as being applicable to services performed for associate companies. This account must not include any compensation for use of equity capital or inter-company interest on indebtedness."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","analysis_of_billing_associate_companies_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"analysis_of_billing_associate_companies_account_457_017_instant","dialect":{"table":"analysis_of_billing_associate_companies_account_457_017_instant"},"title":"017 - Schedule - Analysis of Billing - Associate Companies (Account 457) - instant","description":"ferc:ScheduleAnalysisOfBillingAssociateCompaniesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"},{"name":"analysis_of_billing_associate_companies_axis","title":"Analysis of Billing - Associate Companies [Axis]","type":"string","format":"default","description":"ferc:AnalysisOfBillingAssociateCompaniesAxis"}],"primary_key":["entity_id","filing_name","publication_time","date","analysis_of_billing_associate_companies_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"analysis_of_billing_associate_companies_account_457_totals_017_duration","dialect":{"table":"analysis_of_billing_associate_companies_account_457_totals_017_duration"},"title":"017 - Schedule - Analysis of Billing - Associate Companies (Account 457) - Totals - duration","description":"ferc:ScheduleAnalysisOfBillingAssociateCompaniesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"direct_costs_charged_to_associate_companies","title":"Direct Costs Charged to Associate Companies","type":"number","format":"default","description":"This account must include those direct costs that can be identified through a cost allocation system as being applicable to services performed for associate companies. 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This account must not include any compensation for use of equity capital or inter-company interest on indebtedness."},{"name":"services_rendered_to_associate_companies","title":"Services Rendered to Associate Companies","type":"number","format":"default","description":"This account must include amounts billed to associate companies for services rendered at cost (See accounts 457.1 through 457.3 in §§367.4571 through 367.4573). Overbillings or underbillings arising from adjustments of estimated costs to actual costs must be cleared through this account and concurrent adjustments made to other accounts involved."},{"name":"compensation_for_use_of_capital_associate_companies","title":"Compensation for Use of Capital-Associate Companies","type":"number","format":"default","description":"This account must include only the portion of compensation for use of equity capital and inter-company interest on indebtedness before income taxes that is properly allocable to services rendered to each associate company."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"analysis_of_billing_associate_companies_account_457_totals_017_instant","dialect":{"table":"analysis_of_billing_associate_companies_account_457_totals_017_instant"},"title":"017 - Schedule - Analysis of Billing - Associate Companies (Account 457) - Totals - instant","description":"ferc:ScheduleAnalysisOfBillingAssociateCompaniesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"analysis_of_billing_non_associate_companies_account_458_018_duration","dialect":{"table":"analysis_of_billing_non_associate_companies_account_458_018_duration"},"title":"018 - Schedule - Analysis of Billing - Non-Associate Companies (Account 458) - duration","description":"ferc:ScheduleAnalysisOfBillingNonAssociateCompaniesAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"analysis_of_billing_non_associate_companies_axis","title":"Analysis of Billing - Non-Associate Companies [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about analysis of billing non associate companies."},{"name":"order_number","title":"Order Number","type":"number","format":"default","description":"This is used to order a sequenced table.  This field is added to a table to control ordering of the items on the table.  The value must always be an integer. If this is not used, instance fact values in a sequenced table are shown in a random order in rendering."},{"name":"non_associate_company_name","title":"Non-Associate Company Name","type":"string","format":"default","description":"Name of associate company."},{"name":"direct_costs_charged_to_non_associate_companies","title":"Direct Costs Charged to Non-Associate Companies","type":"number","format":"default","description":"This account must include those direct costs that can be identified through a cost allocation system as being applicable to services performed for non-associate companies. This account must not include any compensation for use of equity capital or interest on indebtedness."},{"name":"excess_or_deficiency_on_servicing_non_associate_utility_companies","title":"Excess or Deficiency on Servicing Non-Associate Utility Companies","type":"number","format":"default","description":"This account must include the amount by which the aggregate price received for services rendered to non-associate utility companies differs from the sum of the total direct and indirect costs and compensation for use of capital which are properly allocable to such services (See accounts 458.1 through 458.3 (§§367.4581 through 367.4583) and General Instructions in §367.23)."},{"name":"indirect_costs_charged_to_non_associate_companies","title":"Indirect Costs Charged to Non-Associate Companies","type":"number","format":"default","description":"This account must include recovery of those indirect costs of services performed for non-associate companies that cannot be specifically assigned and therefore must be allocated. This account must not include any compensation for use of equity capital or inter-company interest on indebtedness."},{"name":"compensation_for_use_of_capital_non_associate_companies","title":"Compensation for Use of Capital, Non-Associate Companies","type":"number","format":"default","description":"This account must include only the portion of compensation for use of equity capital and inter-company interest on indebtedness before income taxes that is properly allocable to services rendered to non-associate utility companies. 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This field is added to a table to control ordering of the items on the table.  The value must always be an integer. 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Provide a graphical presentation of the relationships and inter relationships within the service company that identifies lines of authority and\nresponsibility in the organization."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"organization_chart_020_instant","dialect":{"table":"organization_chart_020_instant"},"title":"020 - Schedule - Organization Chart - instant","description":"ferc:ScheduleOrganizationChartAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"methods_of_allocation_021_duration","dialect":{"table":"methods_of_allocation_021_duration"},"title":"021 - Schedule - Methods of Allocation - duration","description":"ferc:ScheduleMethodsOfAllocationAbstract","format":"sqlite","mediatype":"application/vnd.sqlite3","schema":{"fields":[{"name":"entity_id","title":"Entity Identifier","type":"string","format":"default","description":"Unique identifier of respondent"},{"name":"filing_name","title":"Filing Name","type":"string","format":"default","description":"Name of filing"},{"name":"publication_time","title":"Publication Time","type":"date","format":"default","description":"Time the filing was made available on the FERC RSS feed."},{"name":"start_date","title":"Start Date","type":"date","format":"default","description":"Start date of report period"},{"name":"end_date","title":"End Date","type":"date","format":"default","description":"End date of report period"},{"name":"disclosure_of_other_cost_allocation_methods_text_block","title":"Disclosure of Other Cost Allocation Methods [Text Block]","type":"string","format":"default","description":"Include any other allocation methods used to allocate costs."},{"name":"disclosure_of_service_department_or_function_and_basis_for_allocation_used_text_block","title":"Disclosure of Service Department or Function and Basis for Allocation Used [Text Block]","type":"string","format":"default","description":"Indicate the service department or function and the basis for allocation used when employees render services to more than one department or functional group. 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