• § 367.5000 - Accounts 500–598, Electric operation and maintenance accounts.

• § 367.8000 - Accounts 800–894, Gas operation and maintenance accounts.

• § 367.9010 - Account 901, Supervision.

• § 367.9020 - Account 902, Meter reading expenses.

• § 367.9030 - Account 903, Customer records and collection expenses.

• § 367.9040 - Account 904, Uncollectible accounts.

• § 367.9050 - Account 905, Miscellaneous customer accounts expenses.

• § 367.9070 - Account 907, Supervision.

• § 367.9080 - Account 908, Customer assistance expenses.

• § 367.9090 - Account 909, Informational and instructional advertising expenses.

• § 367.9100 - Account 910, Miscellaneous customer service and informational expenses.

• § 367.9110 - Account 911, Supervision.

• § 367.9120 - Account 912, Demonstrating and selling expenses.

• § 367.9130 - Account 913, Advertising expenses.

• § 367.9160 - Account 916, Miscellaneous sales expenses.

• § 367.9200 - Account 920, Administrative and general salaries.

• § 367.9210 - Account 921, Office supplies and expenses.

• § 367.9230 - Account 923, Outside services employed.

• § 367.9240 - Account 924, Property insurance.

• § 367.9250 - Account 925, Injuries and damages.

• § 367.9260 - Account 926, Employee pensions and benefits.

• § 367.9280 - Account 928, Regulatory commission expenses.

• § 367.9301 - Account 930.1, General advertising expenses for associated companies.

• § 367.9302 - Account 930.2, Miscellaneous general expenses.

• § 367.9310 - Account 931, Rents.

• § 367.9350 - Account 935, Maintenance of structures and equipment.