{"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":"corporate_officer_certification_signature","title":"Corporate Officer Certification Signature","type":"string","format":"default","description":"Signature of Corporate Officer to certify the report."},{"name":"attestation_title","title":"Signing Person Title","type":"string","format":"default","description":"Title of person signing the corporate officer's certification."},{"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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If the value is true, it means that the values are migrated."},{"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":"report_period","title":"Report Period","type":"string","format":"default","description":"Period of the report in the following format Q1, Q2, Q3, Q4"},{"name":"previous_name","title":"Previous Name","type":"string","format":"default","description":"If legal name of respondent changed during the year, provide the previous name"},{"name":"report_year","title":"Report Year","type":"integer","format":"default","description":"Year of the report."},{"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":"legal_entity_identifier","title":"Legal Entity Identifier","type":"string","format":"default","description":"Legal Entity Identification Number issued by Global Legal Entity Identifier Foundation (GLEIF.org). 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":"company_identifier","title":"Company Identifier","type":"string","format":"default","description":"Unique entity Identification Number used by FERC"},{"name":"incorporation_date","title":"Incorporation Date","type":"date","format":"default","description":"The date when the respondent was incorporated."},{"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":"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":"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":"name_of_contact_person","title":"Name of Contact Person","type":"string","format":"default","description":"Name of contact person for the respondent."},{"name":"title_of_contact_person","title":"Title of Contact Person","type":"string","format":"default","description":"Title of contact person for the respondent"},{"name":"report_date","title":"Report Date","type":"date","format":"default","description":"The date the report was submitted."},{"name":"respondent_legal_name","title":"Respondent Legal Name","type":"string","format":"default","description":"Exact legal name of 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 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[Abstract]","type":"string","format":"default","description":"ferc:ScheduleTemporaryCashInvestmentsAbstract"},{"name":"schedule_fuel_stock_expenses_undistributed_abstract","title":"Schedule Fuel Stock Expenses Undistributed [Abstract]","type":"string","format":"default","description":"ferc:ScheduleFuelStockExpensesUndistributedAbstract"},{"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_miscellaneous_deferred_debits_abstract","title":"Schedule Miscellaneous Deferred Debits 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[Abstract]","type":"string","format":"default","description":"ferc:ScheduleDividendsAbstract"},{"name":"schedule_accounts_receivable_from_associate_companies_abstract","title":"Schedule Accounts Receivable from Associate Companies [Abstract]","type":"string","format":"default","description":"ferc:ScheduleAccountsReceivableFromAssociateCompaniesAbstract"},{"name":"schedule_comparative_balance_sheet_abstract","title":"Schedule Comparative Balance Sheet [Abstract]","type":"string","format":"default","description":"ferc:ScheduleComparativeBalanceSheetAbstract"},{"name":"schedule_other_special_funds_abstract","title":"Schedule Other Special Funds [Abstract]","type":"string","format":"default","description":"ferc:ScheduleOtherSpecialFundsAbstract"},{"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 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[Abstract]","type":"string","format":"default","description":"ferc:ScheduleResearchDevelopmentOrDemonstrationExpendituresAbstract"},{"name":"schedule_notes_to_financial_statements_abstract","title":"Schedule Notes to Financial Statements [Abstract]","type":"string","format":"default","description":"ferc:ScheduleNotesToFinancialStatementsAbstract"}],"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"cash","title":"Cash","type":"number","format":"default","description":"This account must include the amount of current cash funds except working funds."},{"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":"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":"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_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":"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":"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":"investments","title":"Investments","type":"number","format":"default","description":"Total amount as of the report date of investments."},{"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":"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":"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":"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":"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":"proprietary_capital","title":"Proprietary Capital","type":"number","format":"default","description":"Total amount as of the report date of all proprietary capital items."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"property","title":"Property","type":"number","format":"default","description":"Total amount as of the report date of 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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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."},{"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":"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":"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":"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":"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":"currentand_accrued_assets","title":"Current and Accrued Assets","type":"number","format":"default","description":"Total current and accrued assets."},{"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":"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":"deferred_debits","title":"Deferred Debits","type":"number","format":"default","description":"Total amount as of the report date of deferred costs and assets."},{"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":"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":"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":"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":"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."}],"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":"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":"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":"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":"stores_equipment_adjustments","title":"Stores Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 393, Stores 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":"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":"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":"service_company_property_adjustments","title":"Service Company Property, Adjustments","type":"number","format":"default","description":"The cost of adjustments to Service Company Property."},{"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":"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":"miscellaneous_intangible_plant_adjustments","title":"Miscellaneous Intangible Plant, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 303, Miscellaneous Intangible Plant."},{"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":"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":"miscellaneous_equipment_adjustments","title":"Miscellaneous Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 398, Miscellaneous Equipment."},{"name":"organization_additions","title":"Organization, Additions","type":"number","format":"default","description":"The cost of acquisition of equipment related to account 301, organization."},{"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_adjustments","title":"Communication Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 397, Communications Equipment."},{"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"construction_work_in_progress_abstract","title":"Construction Work in Progress [Abstract]","type":"string","format":"default","description":"ferc:ConstructionWorkInProgressAbstract"},{"name":"leasehold_improvements_adjustments","title":"Leasehold Improvements, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 306, Leasehold Improvements."},{"name":"organization_adjustments","title":"Organization, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 301, organization."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"laboratory_equipment_adjustments","title":"Laboratory Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments 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":"transportation_equipment_adjustments","title":"Transportation Equipment, Adjustments","type":"number","format":"default","description":"The cost of adjustments to account 392, Transportation 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":"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":"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":"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":"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":"organization_retirements","title":"Organization, Retirements","type":"number","format":"default","description":"The cost of disposal of equipment related to account 301, organization."},{"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":"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":"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"]}},{"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":"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":"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":"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":"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":"service_company_property_balance","title":"Service Company Property, Balance","type":"number","format":"default","description":"Total balance of service company property."},{"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":"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":"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":"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":"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":"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":"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":"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":"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)."},{"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":"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":"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."}],"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_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_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_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":"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":"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":"office_furniture_and_equipment_accumulated_provision_for_depreciation_and_amortization_adjustments","title":"Office Furniture and 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 391, Office Furniture and Equipment."},{"name":"accumulated_provision_for_depreciation_and_amortization_service_company_property_adjustments","title":"Accumulated Provision for Depreciation and Amortization, Service Company Property, Adjustments","type":"number","format":"default","description":"Total Adjustments to Depreciation Expense and Amortization of Property"},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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 depreciation and amortization for equipment related to account 397, Communications Equipment."},{"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":"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":"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":"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":"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":"structures_and_improvements_accumulated_provision_for_depreciation_and_amortization_additions_charged_to_depreciation_expense_and_amortization_of_property","title":"Structures and 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 390, Structures and Improvements."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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 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Equipment."},{"name":"organization_accumulated_provision_for_depreciation_and_amortization","title":"Organization, Accumulated Provision for Depreciation and Amortization","type":"number","format":"default","description":"Accumulated depreciation and amortization for equipment used in the normal conduct of business related to account 301, Organization."},{"name":"stores_equipment_accumulated_provision_for_depreciation_and_amortization","title":"Stores Equipment, Accumulated Provision for Depreciation and Amortization","type":"number","format":"default","description":"Accumulated depreciation and amortization for equipment used in the normal conduct of business related to account 393, Stores equipment."},{"name":"asset_retirement_costs_accumulated_provision_for_depreciation_and_amortization","title":"Asset Retirement Costs, Accumulated Provision for Depreciation and Amortization","type":"number","format":"default","description":"Accumulated depreciation and amortization for equipment used in the normal conduct of business related to account 399.1, Asset Retirement Costs."},{"name":"structures_and_improvements_accumulated_provision_for_depreciation_and_amortization","title":"Structures and Improvements, Accumulated Provision for Depreciation and Amortization","type":"number","format":"default","description":"Accumulated depreciation and amortization for equipment used in the normal conduct of business related to account 390, Structures and Improvements."},{"name":"accumulated_provision_for_depreciation_and_amortization_service_company_property","title":"Accumulated Provision for Depreciation and Amortization, Service Company Property","type":"number","format":"default","description":"Total Accumulated Provision for Depreciation and Amortization"},{"name":"leasehold_improvements_accumulated_provision_for_depreciation_and_amortization","title":"Leasehold Improvements, Accumulated Provision for Depreciation and 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(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_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":"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. 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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":"investments_including_temporary_cash_investments","title":"Investments Including Temporary Cash Investments","type":"number","format":"default","description":"Total Investments Including Temporary Cash Investments"}],"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. 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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":"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":"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":"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","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":"associate_company_name","title":"Associate Company Name","type":"string","format":"default","description":"Name of associate company."},{"name":"stores_expense_undistributed_labor","title":"Stores Expense Undistributed, Labor","type":"number","format":"default","description":"Labor expenses related to stores expenses undistributed."}],"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 - Schedule - Stores Expense Undistributed - Totals - 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_expenses","title":"Stores Expense Undistributed, Expenses","type":"number","format":"default","description":"Expenses other than labor related to stores expenses undistributed."},{"name":"stores_expense_undistributed_labor","title":"Stores Expense Undistributed, Labor","type":"number","format":"default","description":"Labor expenses related to stores 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":"stores_expense_undistributed_totals_007_instant","dialect":{"table":"stores_expense_undistributed_totals_007_instant"},"title":"007 - 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. 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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. 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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.  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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","accounts_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_instant","dialect":{"table":"current_and_accrued_liabilities_accounts_payable_013_instant"},"title":"013 - Schedule - Current and Accrued Liabilities - Accounts Payable - 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_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":"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."}],"primary_key":["entity_id","filing_name","publication_time","date","accounts_payable_to_associate_companies_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"current_and_accrued_liabilities_miscellaneous_013_duration","dialect":{"table":"current_and_accrued_liabilities_miscellaneous_013_duration"},"title":"013 - Schedule - Current and Accrued Liabilities - Miscellaneous - 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":"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":"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."}],"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":"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":"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":"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":"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"]}},{"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_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_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_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."},{"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_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."}],"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":"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":"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":"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":"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":"donations","title":"Donations","type":"number","format":"default","description":"This account must include all payments or donations for charitable, social or community welfare purposes."},{"name":"other_income","title":"Other Income","type":"number","format":"default","description":"Amount of income and revenue assigned to other income."},{"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":"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":"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_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":"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":"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":"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":"other_income_deductions","title":"Other Income Deductions","type":"number","format":"default","description":"Other income deductions as defined."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"net_income_loss","title":"Net Income (Loss)","type":"number","format":"default","description":"Profit or loss for the period, net of income taxes."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"net_extraordinary_items","title":"Net Extraordinary Items","type":"number","format":"default","description":"Extraordinary income less extraordinary deductions."},{"name":"operating_income_net","title":"Operating Income Net","type":"number","format":"default","description":"Net result of deducting operating expenses from operating revenue."},{"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":"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":"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":"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":"other_interest_expense","title":"Other Interest Expense","type":"number","format":"default","description":"This account must include all interest charges not provided for elsewhere."},{"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":"interest_charges","title":"Interest Charges","type":"number","format":"default","description":"Interest charges relating to borrowed funds for the 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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"other_storage_operation_expenses","title":"Other Storage Operation Expenses","type":"number","format":"default","description":"Total other gas storage 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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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_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":"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":"other_gas_operation_supply_expenses","title":"Other Gas Operation Supply Expenses","type":"number","format":"default","description":"Total other gas supply production expenses"},{"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":"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":"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":"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":"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":"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":"steam_power_generation_operations_expense","title":"Steam Power Generation Operations Expense","type":"number","format":"default","description":"Total steam power generation operation expenses."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"donations_direct_cost","title":"Donations, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Miscellaneous Donations."},{"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":"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":"income_taxes","title":"Income Taxes","type":"number","format":"default","description":"Total cost of service related to account Income Taxes."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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","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":"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":"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":"regional_market_maintenance_expense","title":"Regional Market Maintenance Expense","type":"number","format":"default","description":"Total regional market maintenance expenses"},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"distribution_operation_expenses_gas","title":"Distribution Operation Expenses, Gas","type":"number","format":"default","description":"Total gas distribution operation expenses."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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 Equipment."},{"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":"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":"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":"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":"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":"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":"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":"service_and_informational_operation_accounts","title":"Service and Informational Operation Accounts","type":"number","format":"default","description":"Total service and informational operation accounts."},{"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":"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":"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":"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":"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":"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":"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":"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_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_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":"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_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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"transmission_operation_expenses_gas","title":"Transmission Operation Expenses, Gas","type":"number","format":"default","description":"Total transmission operation expenses."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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","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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"steam_power_generation_maintenance_expense","title":"Steam Power Generation Maintenance Expense","type":"number","format":"default","description":"Total Maintenance Expenses for Steam Power Generation."},{"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"donations","title":"Donations","type":"number","format":"default","description":"This account must include all payments or donations for charitable, social or community welfare purposes."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"sales_operation_expense","title":"Sales Operation Expense","type":"number","format":"default","description":"Total Sales Operation 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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"other_power_generation_maintenance_expense","title":"Other Power Generation Maintenance Expense","type":"number","format":"default","description":"Total other power generation maintenance expenses."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"distribution_operation_expenses_electric","title":"Distribution Operation Expenses, Electric","type":"number","format":"default","description":"Total distribution operation expenses."},{"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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_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":"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":"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":"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":"hydraulic_power_generation_maintenance_expense","title":"Hydraulic Power Generation Maintenance Expense","type":"number","format":"default","description":"Total hydraulic power generation maintenance expenses."},{"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"other_storage_maintenance_expenses","title":"Other Storage Maintenance Expenses","type":"number","format":"default","description":"Total other gas storage maintenance 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":"underground_storage_maintenance_expenses","title":"Underground Storage Maintenance Expenses","type":"number","format":"default","description":"Total underground gas storage maintenance expenses."},{"name":"transmission_maintenance_expenses_gas","title":"Transmission Maintenance Expenses, Gas","type":"number","format":"default","description":"Total gas transmission 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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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_indirect_cost","title":"Mains Expenses, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Mains Expenses."},{"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"regional_market_operation_expense","title":"Regional Market Operation Expense","type":"number","format":"default","description":"Total regional market operation expenses"},{"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":"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":"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":"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":"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":"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":"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":"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":"penalties_associate_company","title":"Penalties, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Penalties."},{"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":"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":"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":"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":"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_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":"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":"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":"distribution_maintenance_expense_gas","title":"Distribution Maintenance Expense, Gas","type":"number","format":"default","description":"Total gas distribution maintenance expenses."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"hydraulic_power_generation_operations_expense","title":"Hydraulic Power Generation Operations Expense","type":"number","format":"default","description":"Total hydraulic power generation operation expenses."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"underground_storage_operation_expenses","title":"Underground Storage Operation Expenses","type":"number","format":"default","description":"Total underground gas storage expenses."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"operations_and_maintenance_expenses_electric","title":"Operations and Maintenance Expenses, Electric","type":"number","format":"default","description":"Total electric operation and maintenance expenses."},{"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"penalties_nonassociate_company","title":"Penalties, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Penalties."},{"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":"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":"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":"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":"transmission_maintenance_expense_electric","title":"Transmission Maintenance Expense, Electric","type":"number","format":"default","description":"Total Transmission 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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"operations_and_maintenance_expenses_gas","title":"Operations and Maintenance Expenses, Gas","type":"number","format":"default","description":"Total gas operation and maintenance expenses."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"donations_nonassociate_company","title":"Donations, Nonassociate Company","type":"number","format":"default","description":"Total cost of service for nonassociate companies related to account Donations."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"donations_associate_company","title":"Donations, Associate Company","type":"number","format":"default","description":"Total cost of service for associate companies related to account Donations."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"distribution_maintenance_expense_electric","title":"Distribution Maintenance Expense, Electric","type":"number","format":"default","description":"Total distribution maintenance expenses."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"other_power_supply_expense","title":"Other Power Supply Expense","type":"number","format":"default","description":"Total other power supply 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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"penalties_direct_cost","title":"Penalties, Direct Cost","type":"number","format":"default","description":"Total direct cost of service related to account Penalties."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"donations_indirect_cost","title":"Donations, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Miscellaneous Donations."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"nuclear_power_generation_maintenance_expense","title":"Nuclear Power Generation Maintenance Expense","type":"number","format":"default","description":"Total Maintenance Expenses for Nuclear Power Generation."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"cost_of_service","title":"Cost of Service","type":"number","format":"default","description":"Total cost of service."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"transmission_operation_expense","title":"Transmission Operation Expense","type":"number","format":"default","description":"Total transmission operations expense."},{"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":"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":"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":"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_interest_expense","title":"Other Interest Expense","type":"number","format":"default","description":"This account must include all interest charges not provided for elsewhere."},{"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"penalties_indirect_cost","title":"Penalties, Indirect Cost","type":"number","format":"default","description":"Total indirect cost of service related to account Penalties."},{"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"administrative_and_general_maintenance_expense","title":"Administrative and General Maintenance Expense","type":"number","format":"default","description":"Total administrative and general maintenance expense."},{"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":"other_power_generation_operations_expense","title":"Other Power Generation Operations Expense","type":"number","format":"default","description":"Total other power generation operation expenses."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"nuclear_power_generation_operations_expense","title":"Nuclear Power Generation Operations Expense","type":"number","format":"default","description":"Total Operation Expenses for Nuclear Power Generation."},{"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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":"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":"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":"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":"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_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":"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":"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":"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."}],"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_charges_for_service_associate_and_non_associate_companies_016_instant","dialect":{"table":"analysis_of_charges_for_service_associate_and_non_associate_companies_016_instant"},"title":"016 - Schedule - Analysis of Charges for Service- Associate 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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_associate_companies_account_457_017_duration","dialect":{"table":"analysis_of_billing_associate_companies_account_457_017_duration"},"title":"017 - Schedule - Analysis of Billing - Associate Companies (Account 457) - 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":"analysis_of_billing_associate_companies_axis","title":"Analysis of Billing - Associate Companies [Axis]","type":"string","format":"default","description":"ferc:AnalysisOfBillingAssociateCompaniesAxis"},{"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":"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."},{"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":"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":"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":"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","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":"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":"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."},{"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"]}},{"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":"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":"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":"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":"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. A statement to support the basis for the compensation and how it was calculated must be attached to a separate journal entry, ledger system, or memorandum file."},{"name":"services_rendered_to_non_associate_companies","title":"Services Rendered to Non-Associate Companies","type":"number","format":"default","description":"This account must include amounts billed for services rendered to non-associate companies (See accounts 458.1 through 458.4 (§§367.4581 through 367.4584))."},{"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":"non_associate_company_name","title":"Non-Associate Company Name","type":"string","format":"default","description":"Name of associate company."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","analysis_of_billing_non_associate_companies_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"analysis_of_billing_non_associate_companies_account_458_018_instant","dialect":{"table":"analysis_of_billing_non_associate_companies_account_458_018_instant"},"title":"018 - Schedule - Analysis of Billing - Non-Associate Companies (Account 458) - instant","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":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant 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."}],"primary_key":["entity_id","filing_name","publication_time","date","analysis_of_billing_non_associate_companies_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"analysis_of_billing_non_associate_companies_account_458_totals_018_duration","dialect":{"table":"analysis_of_billing_non_associate_companies_account_458_totals_018_duration"},"title":"018 - Schedule - Analysis of Billing - Non-Associate Companies (Account 458) - Totals - 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":"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. A statement to support the basis for the compensation and how it was calculated must be attached to a separate journal entry, ledger system, or memorandum file."},{"name":"services_rendered_to_non_associate_companies","title":"Services Rendered to Non-Associate Companies","type":"number","format":"default","description":"This account must include amounts billed for services rendered to non-associate companies (See accounts 458.1 through 458.4 (§§367.4581 through 367.4584))."},{"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)."}],"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_non_associate_companies_account_458_totals_018_instant","dialect":{"table":"analysis_of_billing_non_associate_companies_account_458_totals_018_instant"},"title":"018 - Schedule - Analysis of Billing - Non-Associate Companies (Account 458) - Totals - instant","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":"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":"miscellaneous_general_expenses_account_930_2_019_duration","dialect":{"table":"miscellaneous_general_expenses_account_930_2_019_duration"},"title":"019 - Schedule - Miscellaneous General Expenses - Account 930.2 - duration","description":"ferc:ScheduleMiscellaneousGeneralExpensesAbstract","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_general_expenses_axis","title":"Miscellaneous General Expenses [Axis]","type":"string","format":"default","description":"Typed dimension used to distinguish a set of related facts about miscellaneous general expenses."},{"name":"miscellaneous_general_expenses_description","title":"Miscellaneous General Expenses, Description","type":"string","format":"default","description":"Title of account related to miscellaneous general expenses."},{"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":"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."}],"primary_key":["entity_id","filing_name","publication_time","start_date","end_date","miscellaneous_general_expenses_axis"]}},{"path":"sqlite:////home/mambauser/pudl_work/output/ferc60_xbrl.sqlite","profile":"tabular-data-resource","name":"miscellaneous_general_expenses_account_930_2_019_instant","dialect":{"table":"miscellaneous_general_expenses_account_930_2_019_instant"},"title":"019 - 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Schedule - Miscellaneous General Expenses - Account 930.2 - Totals - duration","description":"ferc:ScheduleMiscellaneousGeneralExpensesAbstract","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_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."}],"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":"miscellaneous_general_expenses_account_930_2_totals_019_instant","dialect":{"table":"miscellaneous_general_expenses_account_930_2_totals_019_instant"},"title":"019 - 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Schedule - Organization Chart - duration","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":"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":"organization_chart","title":"Organization Chart","type":"string","format":"default","description":"1. 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_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. If a ratio, include the numerator and denominator."},{"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."}],"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":"methods_of_allocation_021_instant","dialect":{"table":"methods_of_allocation_021_instant"},"title":"021 - Schedule - Methods of Allocation - instant","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":"date","title":"Instant Date","type":"date","format":"default","description":"Date of instant period"}],"primary_key":["entity_id","filing_name","publication_time","date"]}}]}