Section 367.2 - Companies for which this system of accounts is prescribed(a) Unless otherwise exempted or granted a waiver by Commission rule or order pursuant to §§ 366.3 and 366.4 of this chapter, this Uniform System of Accounts applies to any centralized service company operating, or organized specifically to operate, within a holding company system for the purpose of providing non-power services to any public utility or any natural gas company, or both, in the same holding company system.(b) This Uniform System of Accounts is not applicable to:(1) Service companies that are specifically organized as a special-purpose company such as a fuel supply company or a construction company.(2) Electric or gas utility companies.(3) Companies primarily engaged:(i) In the production of goods, including exploration and development of fuel resources,(ii) In the provision of water, telephone, or similar services, the sale of which is normally subject to public rate regulation,(iii) In the provision of transportation, whether or not regulated, or(iv) In the ownership of property, including leased property and fuel reserves, for the use of associate companies.(4) A service company that provides services exclusively to a local gas distribution company.(c) To the extent that the term service company is used in this Uniform System of Accounts, it applies only to centralized service companies.Order 684, 71 FR 65226 , Nov. 7, 2006, as amended by Order 731, 74 FR 68529 , Dec. 28, 2009