| Section 441.88 - Deferred charge |
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| Section 441.89 - Deferred credit |
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| Section 441.90 - Depreciable cost |
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| Section 441.91 - Depreciation |
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| Section 441.92 - Depreciation fund |
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| Section 441.93 - Direct expense |
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| Section 441.94 - Direct assignment of cost |
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| Section 441.95 - Discharge |
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| Section 441.96 - Discount earned |
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| Section 441.97 - Discrete unit |
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| Section 441.98 - Distribution |
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| Section 441.99 - Donated commodities |
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| Section 441.100 - Donated services |
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| Section 441.101 - Due from other funds |
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| Section 441.102 - Due to other funds |
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