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.

                                                                        
------------------------------------------------------------------------
                                                     Class A    Class B 
                   Account title                     account    account 
------------------------------------------------------------------------
Other operating income and expense:                                     
    Other operating income and expense............   \1\ 7100       7100
    Income from custom work.......................       7110  .........
    Return from nonregulated use of regulated                           
     facilities...................................       7130  .........
    Gains and losses from foreign exchange........       7140  .........
    Gains or losses from disposition of land and                        
     artwork......................................       7150  .........
    Other operating gains and losses..............       7160  .........
Operating taxes:                                                        
    Operating taxes...............................   \1\ 7200       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...............   \1\ 7300       7300
    Dividend income...............................       7310  .........
    Interest income...............................       7320  .........
    Income from sinking and other funds...........       7330  .........
    Allowance for funds used during construction..       7340  .........
    Gains or losses from the disposition of                             
     certain property.............................       7350  .........
    Other nonoperating income.....................       7360  .........
    Special charges...............................       7370  .........
Nonoperating taxes:                                                     
    Nonoperating taxes............................   \1\ 7400       7400
    Nonoperating investment tax credits--net......       7410  .........
    Nonoperating Federal income taxes.............       7420  .........
    Nonoperating State and local income taxes.....       7430  .........
    Nonoperating other taxes......................       7440  .........

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    Provision for deferred nonoperating income                          
     taxes--net...................................       7450  .........
Interest and related items:                                             
    Interest and related items....................   \1\ 7500       7500
    Interest on funded debt.......................       7510  .........
    Interest expense--capital Leases..............       7520  .........
    Amortization of debt issuance expense.........       7530  .........
    Other interest deductions.....................       7540  .........
Extraordinary items:                                                    
    Extraordinary items...........................   \1\ 7600       7600
    Extraordinary income credits..................       7610  .........
    Extraordinary income charges..................       7620  .........
    Current income tax effect of extraordinary                          
     items--net...................................       7630  .........
    Provision for deferred income tax effect of                         
     extraordinary items--net.....................       7640  .........
Jurisdictional Differences and nonregulated income                      
 items:                                                                 
    Income effect of jurisdictional ratemaking                          
     difference--net..............................       7910       7910
    Nonregulated net income.......................       7990       7990
------------------------------------------------------------------------
\1\  To be used by Class A companies to summarize accounts for reporting
  purposes.                                                             

[ 51 FR 43499 , Dec. 2, 1986, as amended at  52 FR 6562 , Mar. 4, 1987;  53 FR 49322 , Dec. 7, 1988]