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........         7100         7100
Operating taxes:
    Operating taxes...........................  ...........         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            7250  ...........
     taxes_net................................
Nonoperating income and expense:
    Nonoperating income and expense...........         7300         7300
Nonoperating taxes:
    Nonoperating taxes........................         7400         7400
Interest and related items:
    Interest and related items................         7500         7500
    Extraordinary items.......................         7600         7600
Jurisdictional differences and non-regulated
 income items:
    Income effect of jurisdictional ratemaking         7910         7910
     difference_net...........................
    Nonregulated net income...................         7990         7990
------------------------------------------------------------------------

   [ 67 FR 5697 , Feb. 6, 2002]