General Provisions
- Section 361.200 - Definitions
- Section 361.202 - "Accelerated amortization" defined
- Section 361.203 - "Accelerated cost recovery system" defined
- Section 361.204 - "Accelerated depreciation" defined
- Section 361.206 - "Accrual accounting" defined
- Section 361.208 - "Accrued depreciation" defined
- Section 361.210 - "Advance payments for gas" defined
- Section 361.212 - "Allocation to states" defined
- Section 361.214 - "Allowance for funds used during construction" defined
- Section 361.216 - "Amortization" defined
- Section 361.218 - "Annuity" defined
- Section 361.220 - "Antipollution controls" defined
- Section 361.222 - "Apportionment to intrastate jurisdiction" defined
- Section 361.224 - "Assessment ratio" defined
- Section 361.226 - "Band-of-investment" defined
- Section 361.228 - "Bond discount" defined
- Section 361.230 - "Bond premium" defined
- Section 361.232 - "Bond rating" defined
- Section 361.234 - "Book depreciation" defined
- Section 361.236 - "Book value," "net book" defined
- Section 361.238 - "Capital structure" defined
- Section 361.240 - "Capitalization process" defined
- Section 361.242 - "Capitalization rate" defined
- Section 361.244 - "Cash accounting" defined
- Section 361.246 - "Cash equivalent" defined
- Section 361.248 - "Cash flow," "net cash flow" or "after-tax cash flow" defined
- Section 361.250 - "Cash flow, before-tax" defined
- Section 361.252 - "Certificate of convenience and necessity" defined
- Section 361.254 - "Common carrier" defined
- Section 361.256 - "Compound interest and annuity tables" defined
- Section 361.258 - "Construction work in progress" defined
- Section 361.260 - "Contribution in aid of construction" defined
- Section 361.262 - "Debt" defined
- Section 361.264 - "Deferred federal income taxes" defined
- Section 361.266 - "Depreciation" defined
- Section 361.268 - "Discount rate" defined
- Section 361.270 - "Earnings-price ratio" defined
- Section 361.272 - "Economic life" defined
- Section 361.274 - "Economic rent" defined
- Section 361.276 - "Effective rate of interest" defined
- Section 361.278 - "Equity" defined
- Section 361.280 - "Expense" defined
- Section 361.282 - "Fair market value" defined
- Section 361.284 - "Fair return" defined
- Section 361.285 - "Final reconciliation" defined
- Section 361.286 - "Fixed expenses" defined
- Section 361.288 - "Flow-through accounting" defined
- Section 361.290 - "Form P report" defined
- Section 361.292 - "Form 2 report" defined
- Section 361.294 - "Form 10-K report" defined
- Section 361.296 - "Forms R-1 and R-2" defined
- Section 361.298 - "Fractional appraisal" defined
- Section 361.300 - "Full cash value" defined
- Section 361.302 - "Functional depreciation" defined
- Section 361.304 - "Generally accepted accounting principles" defined
- Section 361.306 - "Gross addition" defined
- Section 361.308 - "Gross income" defined; synonymous with "gross earnings
- Section 361.310 - "Historical cost" defined; synonymous with "original cost
- Section 361.312 - "Imbedded debt cost" defined
- Section 361.314 - "Inch equivalent" defined
- Section 361.316 - "Income" defined
- Section 361.318 - "Income approach to value" defined
- Section 361.320 - "Indicator of value" defined
- Section 361.322 - "Interest rate" defined
- Section 361.324 - "Interperiod allocation" defined
- Section 361.326 - "Investment tax credit" defined
- Section 361.328 - "Inwood factor or method" defined
- Section 361.330 - "Liberalized depreciation" defined
- Section 361.332 - "Load factor" defined
- Section 361.334 - "Main track" defined
- Section 361.336 - "Market value" defined
- Section 361.338 - "Net additions" defined
- Section 361.340 - "Net operating income" defined
- Section 361.342 - "Normalization accounting" defined
- Section 361.344 - "Obsolescence" defined
- Section 361.346 - "Operating expenses" defined
- Section 361.348 - "Operating revenue" defined; synonymous with "net revenue
- Section 361.350 - "Original cost" defined
- Section 361.352 - "Possessory interest" defined
- Section 361.354 - "Prepayments for gas" defined
- Section 361.356 - "Present worth" defined; synonymous with "present value
- Section 361.358 - "Price-earnings ratio" defined
- Section 361.360 - "Rate base" defined
- Section 361.362 - "Rate of capitalization" defined
- Section 361.364 - "Rate of performance" defined
- Section 361.366 - "Rate of return" defined
- Section 361.368 - "Recapture" defined
- Section 361.370 - "Remaining economic life" defined
- Section 361.372 - "Replacement cost" defined
- Section 361.374 - "Reproduction cost" defined
- Section 361.376 - "Reserve life" defined
- Section 361.378 - "Retirement depreciation" defined
- Section 361.380 - "Return on equity" defined
- Section 361.382 - "Revenue" defined
- Section 361.384 - "Risk" defined
- Section 361.386 - "Sinking fund" defined
- Section 361.387 - "Statistical median" defined
- Section 361.388 - "Straight-line depreciation" defined
- Section 361.390 - "Summation method of valuation" defined
- Section 361.392 - "System" defined
- Section 361.394 - "Tariff" defined
- Section 361.396 - "Taxable value" defined
- Section 361.398 - "Times interest earned" defined
- Section 361.400 - "Uniform system of accounts" defined
- Section 361.402 - "Unitary method of valuation" defined
- Section 361.404 - "Variable expenses" defined
- Section 361.406 - "Yield to maturity" defined
- Section 361.408 - Indicators of value: Cost approach; income approach; market or stock and debt approach; reconciliation
- Section 361.410 - Use of unit rule of valuation
- Section 361.411 - Reports of construction work in progress