• § 367.2 - Companies for which this system of accounts is prescribed.

• § 367.3 - Records.

• § 367.4 - Numbering system.

• § 367.5 - Accounting period.

• § 367.6 - Submittal of questions.

• § 367.7 - Item list.

• § 367.8 - Extraordinary items.

• § 367.9 - Prior period items.

• § 367.10 - Unaudited items.

• § 367.11 - Distribution of pay and expenses of employees.

• § 367.12 - Payroll distribution.

• § 367.13 - Accounting to be on accrual basis.

• § 367.14 - Transactions with associate companies.

• § 367.15 - Contingent assets and liabilities.

• § 367.16 - Long-term debt: Premium, discount and expense, and gain or loss on reacquisition.

• § 367.17 - Comprehensive inter-period income tax allocation.

• § 367.18 - Criteria for classifying leases.

• § 367.19 - Accounting for leases.

• § 367.20 - Depreciation accounting.

• § 367.22 - Accounting for asset retirement obligations.

• § 367.23 - Transactions with non-associate companies.

• § 367.24 - Construction and service contracts for other companies.

• § 367.25 - Determination of service cost.

• § 367.26 - Departmental classification.

• § 367.27 - Billing procedures.

• § 367.28 - Methods of allocation.

• § 367.29 - Compensation for use of capital.

• § 367.30 - Cost accumulation system for associate companies.