- Section 197.1 - Balance sheet accounts, purpose of
- Section 197.2 - Clearing accounts, purpose of
- Section 197.3 - Contingent assets and liabilities
- Section 197.4 - Current assets
- Section 197.5 - Current liabilities
- Section 197.6 - Delayed items
- Section 197.7 - Depreciation accounting
- Section 197.8 - Discount or premium on owned securities of others
- Section 197.9 - Discount or premium and expense on long term debt
- Section 197.10 - Distribution of pay and expenses of employees
- Section 197.11 - Employer pensions and benefits
- Section 197.12 - Income accounts, purpose of
- Section 197.13 - Insurance
- Section 197.14 - Item lists, interpretation of
- Section 197.15 - Jobbing work
- Section 197.16 - Joint expenses
- Section 197.17 - Leased property, expenditures on
- Section 197.18 - Merchandising and jobbing
- Section 197.19 - Operating expense accounts, purpose of
- Section 197.20 - Operating property accounts, purpose of
- Section 197.21 - Operating property accounts, basis of charges to
- Section 197.22 - Operating property-continuing property record required (class a and class b utilities only)
- Section 197.23 - Operating property retired
- Section 197.24 - Operating revenue accounts, purpose of
- Section 197.25 - Operating revenue accounts, basis of entries
- Section 197.26 - Production expenses-steam, allocation of
- Section 197.27 - Property purchased
- Section 197.28 - Rents
- Section 197.29 - Repairs, cost of
- Section 197.30 - Separate records for each plant
- Section 197.31 - Spreading of income, revenue, and expense items
- Section 197.32 - Surplus accounts, purpose of
- Section 197.33 - Transactions with the municipality
- Section 197.34 - Transfers of property between departments
- Section 197.35 - Transmission and distribution systems
- Section 197.36 - Unaudited items
- Section 197.37 - Units of property
- Section 197.38 - Work order system required (class a and class b utilities only)