Sec.  32.6999   General.

   (a) Structure of the other income accounts. The Other Income Accounts are
   designed to reflect both operating and nonoperating income items including
   taxes, extraordinary items and other income and expense items not properly
   included elsewhere.

   (b) Other income accounts listing. 
   Account title Class A
   account Class B
   account
   Other operating income and expense:
   Other operating income and expense 7100 7100
   Operating taxes:
   Operating taxes    7200
   Operating investment tax credits-net 7210
   Operating Federal income taxes 7220
   Operating state and local income taxes 7230
   Operating other taxes 7240
   Provision for deferred operating income taxes—net 7250
   Nonoperating income and expense:
   Nonoperating income and expense 7300 7300
   Nonoperating taxes:
   Nonoperating taxes 7400 7400
   Interest and related items:
   Interest and related items 7500 7500
   Extraordinary items 7600 7600
   Jurisdictional differences and non-regulated income items:
   Income effect of jurisdictional ratemaking difference—net 7910 7910
   Nonregulated net income 7990 7990

   [ 67 FR 5697 , Feb. 6, 2002]