§  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
   Other operating income and expense:
   Other operating income and expense                         7100
   Operating taxes:
   Operating taxes                                            7200
   Nonoperating income and expense:
   Nonoperating income and expense                            7300
   Nonoperating taxes:
   Nonoperating taxes                                         7400
   Interest and related items:
   Interest and related items                                 7500
   Extraordinary items                                        7600
   Jurisdictional differences and non-regulated income items:
   Income effect of jurisdictional ratemaking difference—net  7910
   Nonregulated net income                                    7990

   [ 82 FR 20843 , May 4, 2017]