| REPORTING PRINCIPLES |
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| Section 442.11 - Accrual reporting |
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| Section 442.12 - Matching of revenue and expenses |
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| Section 442.13 - Deductions from operating revenue |
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| Section 442.14 - Fund accounting |
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| Section 442.15 - Long-term security investments |
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| Section 442.16 - Pooled investments |
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| Section 442.17 - Inventories |
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| Section 442.18 - Accounting for property, plant and equipment |
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| Section 442.19 - Timing differences |
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| Section 442.20 - Accounting for pledges |
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| Section 442.21 - Self-insurance |
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| Section 442.22 - Related organizations |
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| Section 442.23 - Debt financing for plant replacement and expansion purposes |
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| SPECIALIZED REPORTING AREAS |
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