[
  {
    "account": "101",
    "description": "Electric plant in service",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "101.1",
    "description": "Property under capital leases",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "102",
    "description": "Electric plant purchased or sold",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "103",
    "description": "Experimental electric plant unclassified",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "103.1",
    "description": "Electric plant in process of reclassification",
    "major_only": false,
    "nonmajor_only": true,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "104",
    "description": "Electric plant leased to others",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "105",
    "description": "Electric plant held for future use",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "106",
    "description": "Completed construction not classified \u2014 Electric",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "107",
    "description": "Construction work in progress \u2014 Electric",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "108",
    "description": "Accumulated provision for depreciation of electric utility plant",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "109",
    "description": "[Reserved]",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": true,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "110",
    "description": "Accumulated provision for depreciation and amortization of electric utility plant",
    "major_only": false,
    "nonmajor_only": true,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "111",
    "description": "Accumulated provision for amortization of electric utility plant",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "112",
    "description": "[Reserved]",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": true,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "113",
    "description": "[Reserved]",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": true,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "114",
    "description": "Electric plant acquisition adjustments",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "115",
    "description": "Accumulated provision for amortization of electric plant acquisition adjustments",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "116",
    "description": "Other electric plant adjustments",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "118",
    "description": "Other utility plant",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "119",
    "description": "Accumulated provision for depreciation and amortization of other utility plant",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "120.1",
    "description": "Nuclear fuel in process of refinement, conversion, enrichment and fabrication",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "120.2",
    "description": "Nuclear fuel materials and assemblies \u2014 Stock account",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "120.3",
    "description": "Nuclear fuel assemblies in reactor",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "120.4",
    "description": "Spent nuclear fuel",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "120.5",
    "description": "Accumulated provision for amortization of nuclear fuel assemblies",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "120.6",
    "description": "Nuclear fuel under capital leases",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Utility Plant",
    "operation_type": null
  },
  {
    "account": "121",
    "description": "Nonutility property",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Other Property and Investments",
    "operation_type": null
  },
  {
    "account": "122",
    "description": "Accumulated provision for depreciation and amortization of nonutility property",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Other Property and Investments",
    "operation_type": null
  },
  {
    "account": "123",
    "description": "Investment in associated companies",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Other Property and Investments",
    "operation_type": null
  },
  {
    "account": "123.1",
    "description": "Investment in subsidiary companies",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Other Property and Investments",
    "operation_type": null
  },
  {
    "account": "124",
    "description": "Other investments",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Other Property and Investments",
    "operation_type": null
  },
  {
    "account": "125",
    "description": "Sinking funds",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Other Property and Investments",
    "operation_type": null
  },
  {
    "account": "126",
    "description": "Depreciation fund",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Other Property and Investments",
    "operation_type": null
  },
  {
    "account": "127",
    "description": "Amortization fund \u2014 Federal",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Other Property and Investments",
    "operation_type": null
  },
  {
    "account": "128",
    "description": "Other special funds",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Other Property and Investments",
    "operation_type": null
  },
  {
    "account": "129",
    "description": "Special funds",
    "major_only": false,
    "nonmajor_only": true,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Other Property and Investments",
    "operation_type": null
  },
  {
    "account": "130",
    "description": "Cash and working funds",
    "major_only": false,
    "nonmajor_only": true,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "131",
    "description": "Cash",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "132",
    "description": "Interest special deposits",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "133",
    "description": "Dividend special deposits",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "134",
    "description": "Other special deposits",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "135",
    "description": "Working funds",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "136",
    "description": "Temporary cash investments",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "141",
    "description": "Notes receivable",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "142",
    "description": "Customer accounts receivable",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "143",
    "description": "Other accounts receivable",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "144",
    "description": "Accumulated provision for uncollectible accounts \u2014 credit",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "145",
    "description": "Notes receivable from associated companies",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "151",
    "description": "Fuel stock",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "152",
    "description": "Fuel stock expenses undistributed",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "153",
    "description": "Residuals",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "154",
    "description": "Plant materials and operating supplies",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "155",
    "description": "Merchandise",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "156",
    "description": "Other materials and supplies",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "157",
    "description": "Nuclear materials held for sale",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "158.1",
    "description": "Allowance inventory",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "158.2",
    "description": "Allowances withheld",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "163",
    "description": "Stores expense undistributed",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "165",
    "description": "Prepayments",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "171",
    "description": "Interest and dividends receivable",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "172",
    "description": "Rents receivable",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "173",
    "description": "Accrued utility revenues",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "174",
    "description": "Miscellaneous current and accrued assets",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "175",
    "description": "Derivative instrument assets",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "176",
    "description": "Derivative instrument assets \u2014 Hedges",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Current and Accrued Assets",
    "operation_type": null
  },
  {
    "account": "181",
    "description": "Unamortized debt expense",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Deferred Debits",
    "operation_type": null
  },
  {
    "account": "182.1",
    "description": "Extraordinary property losses",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Deferred Debits",
    "operation_type": null
  },
  {
    "account": "182.2",
    "description": "Unrecovered plant and regulatory study costs",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Deferred Debits",
    "operation_type": null
  },
  {
    "account": "182.3",
    "description": "Other regulatory assets",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Deferred Debits",
    "operation_type": null
  },
  {
    "account": "183",
    "description": "Preliminary survey and investigation charges",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Deferred Debits",
    "operation_type": null
  },
  {
    "account": "184",
    "description": "Clearing accounts",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Deferred Debits",
    "operation_type": null
  },
  {
    "account": "185",
    "description": "Temporary facilities",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Deferred Debits",
    "operation_type": null
  },
  {
    "account": "186",
    "description": "Miscellaneous deferred debits",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Deferred Debits",
    "operation_type": null
  },
  {
    "account": "187",
    "description": "Deferred losses from disposition of utility plant",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Deferred Debits",
    "operation_type": null
  },
  {
    "account": "188",
    "description": "Research, development, and demonstration expenditures",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Deferred Debits",
    "operation_type": null
  },
  {
    "account": "189",
    "description": "Unamortized loss on reacquired debt",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Deferred Debits",
    "operation_type": null
  },
  {
    "account": "190",
    "description": "Accumulated deferred income taxes",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Assets and Other Debits",
    "group": "Deferred Debits",
    "operation_type": null
  },
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    "account": "201",
    "description": "Common stock issued",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Proprietary Capital",
    "operation_type": null
  },
  {
    "account": "202",
    "description": "Common stock subscribed",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Proprietary Capital",
    "operation_type": null
  },
  {
    "account": "203",
    "description": "Common stock liability for conversion",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Proprietary Capital",
    "operation_type": null
  },
  {
    "account": "204",
    "description": "Preferred stock issued",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Proprietary Capital",
    "operation_type": null
  },
  {
    "account": "205",
    "description": "Preferred stock subscribed",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Proprietary Capital",
    "operation_type": null
  },
  {
    "account": "206",
    "description": "Preferred stock liability for conversion",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Proprietary Capital",
    "operation_type": null
  },
  {
    "account": "207",
    "description": "Premium on capital stock",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Proprietary Capital",
    "operation_type": null
  },
  {
    "account": "208",
    "description": "Donations received from stockholders",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Proprietary Capital",
    "operation_type": null
  },
  {
    "account": "209",
    "description": "Reduction in par or stated value of capital stock",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Proprietary Capital",
    "operation_type": null
  },
  {
    "account": "210",
    "description": "Gain on resale or cancellation of reacquired capital stock",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Proprietary Capital",
    "operation_type": null
  },
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    "account": "211",
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    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Proprietary Capital",
    "operation_type": null
  },
  {
    "account": "212",
    "description": "Installments received on capital stock",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Proprietary Capital",
    "operation_type": null
  },
  {
    "account": "213",
    "description": "Discount on capital stock",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Proprietary Capital",
    "operation_type": null
  },
  {
    "account": "214",
    "description": "Capital stock expense",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Proprietary Capital",
    "operation_type": null
  },
  {
    "account": "215",
    "description": "Appropriated retained earnings",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Proprietary Capital",
    "operation_type": null
  },
  {
    "account": "215.1",
    "description": "Appropriated retained earnings \u2014 Amortization reserve, Federal",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Proprietary Capital",
    "operation_type": null
  },
  {
    "account": "216",
    "description": "Unappropriated retained earnings",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Proprietary Capital",
    "operation_type": null
  },
  {
    "account": "216.1",
    "description": "Unappropriated undistributed subsidiary earnings",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Proprietary Capital",
    "operation_type": null
  },
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    "account": "217",
    "description": "Reacquired capital stock",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Proprietary Capital",
    "operation_type": null
  },
  {
    "account": "218",
    "description": "Noncorporate proprietorship",
    "major_only": false,
    "nonmajor_only": true,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Proprietary Capital",
    "operation_type": null
  },
  {
    "account": "219",
    "description": "Accumulated other comprehensive income",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Proprietary Capital",
    "operation_type": null
  },
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    "account": "221",
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    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Long-Term Debt",
    "operation_type": null
  },
  {
    "account": "222",
    "description": "Reacquired bonds",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Long-Term Debt",
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  },
  {
    "account": "223",
    "description": "Advances from associated companies",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Long-Term Debt",
    "operation_type": null
  },
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    "account": "224",
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    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Long-Term Debt",
    "operation_type": null
  },
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    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Long-Term Debt",
    "operation_type": null
  },
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    "account": "226",
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    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Long-Term Debt",
    "operation_type": null
  },
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    "account": "227",
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    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
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    "group": "Other Noncurrent Liabilities",
    "operation_type": null
  },
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    "account": "228.1",
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    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
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    "group": "Other Noncurrent Liabilities",
    "operation_type": null
  },
  {
    "account": "228.2",
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    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
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    "group": "Other Noncurrent Liabilities",
    "operation_type": null
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    "account": "228.3",
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    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
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    "group": "Other Noncurrent Liabilities",
    "operation_type": null
  },
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    "account": "228.4",
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    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
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    "group": "Other Noncurrent Liabilities",
    "operation_type": null
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    "account": "229",
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    "major_only": false,
    "nonmajor_only": false,
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    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Other Noncurrent Liabilities",
    "operation_type": null
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    "account": "230",
    "description": "Asset retirement obligations",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
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    "group": "Other Noncurrent Liabilities",
    "operation_type": null
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    "account": "231",
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    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Current and Accrued Liabilities",
    "operation_type": null
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    "account": "233",
    "description": "Notes payable to associated companies",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
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    "group": "Current and Accrued Liabilities",
    "operation_type": null
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    "account": "235",
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    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
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    "group": "Current and Accrued Liabilities",
    "operation_type": null
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    "account": "236",
    "description": "Taxes accrued",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
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    "operation_type": null
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    "account": "237",
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    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
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    "group": "Current and Accrued Liabilities",
    "operation_type": null
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    "account": "238",
    "description": "Dividends declared",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
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    "group": "Current and Accrued Liabilities",
    "operation_type": null
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    "account": "239",
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    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
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    "group": "Current and Accrued Liabilities",
    "operation_type": null
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    "account": "240",
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    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
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    "group": "Current and Accrued Liabilities",
    "operation_type": null
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    "account": "241",
    "description": "Tax collections payable",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
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    "group": "Current and Accrued Liabilities",
    "operation_type": null
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    "account": "242",
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    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
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    "group": "Current and Accrued Liabilities",
    "operation_type": null
  },
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    "account": "243",
    "description": "Obligations under capital leases \u2014 current",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
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    "group": "Current and Accrued Liabilities",
    "operation_type": null
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    "account": "244",
    "description": "Derivative instrument liabilities",
    "major_only": false,
    "nonmajor_only": false,
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    "chart": "balance_sheet",
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    "group": "Current and Accrued Liabilities",
    "operation_type": null
  },
  {
    "account": "245",
    "description": "Derivative instrument liabilities \u2014 Hedges",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
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    "group": "Current and Accrued Liabilities",
    "operation_type": null
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    "account": "251",
    "description": "[Reserved]",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": true,
    "chart": "balance_sheet",
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    "account": "252",
    "description": "Customer advances for construction",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
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    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
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  },
  {
    "account": "254",
    "description": "Other regulatory liabilities",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
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    "operation_type": null
  },
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    "account": "255",
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    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
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  },
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    "account": "256",
    "description": "Deferred gains from disposition of utility plant",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
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    "operation_type": null
  },
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    "account": "257",
    "description": "Unamortized gain on reacquired debt",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
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    "group": "Deferred Credits",
    "operation_type": null
  },
  {
    "account": "281",
    "description": "Accumulated deferred income taxes \u2014 Accelerated amortization property",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
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    "operation_type": null
  },
  {
    "account": "282",
    "description": "Accumulated deferred income taxes \u2014 Other property",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "balance_sheet",
    "section": "Liabilities and Other Credits",
    "group": "Deferred Credits",
    "operation_type": null
  },
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    "account": "283",
    "description": "Accumulated deferred income taxes \u2014 Other",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
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    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
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    "operation_type": null
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    "account": "302",
    "description": "Franchises and consents",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
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    "group": null,
    "operation_type": null
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    "major_only": false,
    "nonmajor_only": false,
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    "group": null,
    "operation_type": null
  },
  {
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    "major_only": false,
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    "reserved": false,
    "chart": "electric_plant",
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    "operation_type": null
  },
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    "major_only": false,
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    "reserved": false,
    "chart": "electric_plant",
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    "major_only": false,
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  },
  {
    "account": "313",
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    "major_only": false,
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    "reserved": false,
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  },
  {
    "account": "314",
    "description": "Turbogenerator units",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
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    "operation_type": null
  },
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    "description": "Accessory electric equipment",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "2. Production Plant",
    "group": "Steam Production",
    "operation_type": null
  },
  {
    "account": "316",
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    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "2. Production Plant",
    "group": "Steam Production",
    "operation_type": null
  },
  {
    "account": "317",
    "description": "Asset retirement costs for steam production plant",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
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    "group": "Steam Production",
    "operation_type": null
  },
  {
    "account": "320",
    "description": "Land and land rights",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
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    "group": "Nuclear Production",
    "operation_type": null
  },
  {
    "account": "321",
    "description": "Structures and improvements",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "2. Production Plant",
    "group": "Nuclear Production",
    "operation_type": null
  },
  {
    "account": "322",
    "description": "Reactor plant equipment",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "2. Production Plant",
    "group": "Nuclear Production",
    "operation_type": null
  },
  {
    "account": "323",
    "description": "Turbogenerator units",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
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    "group": "Nuclear Production",
    "operation_type": null
  },
  {
    "account": "324",
    "description": "Accessory electric equipment",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "2. Production Plant",
    "group": "Nuclear Production",
    "operation_type": null
  },
  {
    "account": "325",
    "description": "Miscellaneous power plant equipment",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "2. Production Plant",
    "group": "Nuclear Production",
    "operation_type": null
  },
  {
    "account": "326",
    "description": "Asset retirement costs for nuclear production plant",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "2. Production Plant",
    "group": "Nuclear Production",
    "operation_type": null
  },
  {
    "account": "330",
    "description": "Land and land rights",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
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    "group": "Hydraulic Production",
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  },
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    "account": "331",
    "description": "Structures and improvements",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "2. Production Plant",
    "group": "Hydraulic Production",
    "operation_type": null
  },
  {
    "account": "332",
    "description": "Reservoirs, dams, and waterways",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "2. Production Plant",
    "group": "Hydraulic Production",
    "operation_type": null
  },
  {
    "account": "333",
    "description": "Water wheels, turbines and generators",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "2. Production Plant",
    "group": "Hydraulic Production",
    "operation_type": null
  },
  {
    "account": "334",
    "description": "Accessory electric equipment",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "2. Production Plant",
    "group": "Hydraulic Production",
    "operation_type": null
  },
  {
    "account": "335",
    "description": "Miscellaneous power plant equipment",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "2. Production Plant",
    "group": "Hydraulic Production",
    "operation_type": null
  },
  {
    "account": "336",
    "description": "Roads, railroads and bridges",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "2. Production Plant",
    "group": "Hydraulic Production",
    "operation_type": null
  },
  {
    "account": "337",
    "description": "Asset retirement costs for hydraulic production plant",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "2. Production Plant",
    "group": "Hydraulic Production",
    "operation_type": null
  },
  {
    "account": "340",
    "description": "Land and land rights",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "2. Production Plant",
    "group": "Other Production",
    "operation_type": null
  },
  {
    "account": "341",
    "description": "Structures and improvements",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "2. Production Plant",
    "group": "Other Production",
    "operation_type": null
  },
  {
    "account": "342",
    "description": "Fuel holders, producers, and accessories",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "2. Production Plant",
    "group": "Other Production",
    "operation_type": null
  },
  {
    "account": "343",
    "description": "Prime movers",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "2. Production Plant",
    "group": "Other Production",
    "operation_type": null
  },
  {
    "account": "344",
    "description": "Generators",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "2. Production Plant",
    "group": "Other Production",
    "operation_type": null
  },
  {
    "account": "345",
    "description": "Accessory electric equipment",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "2. Production Plant",
    "group": "Other Production",
    "operation_type": null
  },
  {
    "account": "346",
    "description": "Miscellaneous power plant equipment",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "2. Production Plant",
    "group": "Other Production",
    "operation_type": null
  },
  {
    "account": "347",
    "description": "Asset retirement costs for other production plant",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "2. Production Plant",
    "group": "Other Production",
    "operation_type": null
  },
  {
    "account": "350",
    "description": "Land and land rights",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "3. Transmission Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "351",
    "description": "[Reserved]",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": true,
    "chart": "electric_plant",
    "section": "3. Transmission Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "352",
    "description": "Structures and improvements",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "3. Transmission Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "353",
    "description": "Station equipment",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "3. Transmission Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "354",
    "description": "Towers and fixtures",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "3. Transmission Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "355",
    "description": "Poles and fixtures",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "3. Transmission Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "356",
    "description": "Overhead conductors and devices",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "3. Transmission Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "357",
    "description": "Underground conduit",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "3. Transmission Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "358",
    "description": "Underground conductors and devices",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "3. Transmission Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "359",
    "description": "Roads and trails",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "3. Transmission Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "359.1",
    "description": "Asset retirement costs for transmission plant",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "3. Transmission Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "360",
    "description": "Land and land rights",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "4. Distribution Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "361",
    "description": "Structures and improvements",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "4. Distribution Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "362",
    "description": "Station equipment",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "4. Distribution Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "363",
    "description": "Storage battery equipment",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "4. Distribution Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "364",
    "description": "Poles, towers and fixtures",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "4. Distribution Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "365",
    "description": "Overhead conductors and devices",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "4. Distribution Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "366",
    "description": "Underground conduit",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "4. Distribution Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "367",
    "description": "Underground conductors and devices",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "4. Distribution Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "368",
    "description": "Line transformers",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "4. Distribution Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "369",
    "description": "Services",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "4. Distribution Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "370",
    "description": "Meters",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "4. Distribution Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "371",
    "description": "Installations on customers' premises",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "4. Distribution Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "372",
    "description": "Leased property on customers' premises",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "4. Distribution Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "373",
    "description": "Street lighting and signal systems",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "4. Distribution Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "374",
    "description": "Asset retirement costs for distribution plant",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "4. Distribution Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "380",
    "description": "Land and land rights",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "5. Regional Transmission and Market Operation Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "381",
    "description": "Structures and improvements",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "5. Regional Transmission and Market Operation Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "382",
    "description": "Computer hardware",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "5. Regional Transmission and Market Operation Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "383",
    "description": "Computer software",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "5. Regional Transmission and Market Operation Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "384",
    "description": "Communication equipment",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "5. Regional Transmission and Market Operation Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "385",
    "description": "Miscellaneous regional transmission and market operation plant",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "5. Regional Transmission and Market Operation Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "386",
    "description": "Asset retirement costs for regional transmission and market operation plant",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "5. Regional Transmission and Market Operation Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "387",
    "description": "[Reserved]",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": true,
    "chart": "electric_plant",
    "section": "5. Regional Transmission and Market Operation Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "389",
    "description": "Land and land rights",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "6. General Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "390",
    "description": "Structures and improvements",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "6. General Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "391",
    "description": "Office furniture and equipment",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "6. General Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "392",
    "description": "Transportation equipment",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "6. General Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "393",
    "description": "Stores equipment",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "6. General Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "394",
    "description": "Tools, shop and garage equipment",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "6. General Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "395",
    "description": "Laboratory equipment",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "6. General Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "396",
    "description": "Power operated equipment",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "6. General Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "397",
    "description": "Communication equipment",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "6. General Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "398",
    "description": "Miscellaneous equipment",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "6. General Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "399",
    "description": "Other tangible property",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "6. General Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "399.1",
    "description": "Asset retirement costs for general plant",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "electric_plant",
    "section": "6. General Plant",
    "group": null,
    "operation_type": null
  },
  {
    "account": "400",
    "description": "Operating revenues",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "401",
    "description": "Operation expense",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "402",
    "description": "Maintenance expense",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "403",
    "description": "Depreciation expense",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "404",
    "description": "Amortization of limited-term electric plant",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "405",
    "description": "Amortization of other electric plant",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "406",
    "description": "Amortization of electric plant acquisition adjustments",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "407",
    "description": "Amortization of property losses, unrecovered plant and regulatory study costs",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "407.3",
    "description": "Regulatory debits",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "407.4",
    "description": "Regulatory credits",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "408",
    "description": "[Reserved]",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": true,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "408.1",
    "description": "Taxes other than income taxes, utility operating income",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "409",
    "description": "[Reserved]",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": true,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "409.1",
    "description": "Income taxes, utility operating income",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "410",
    "description": "[Reserved]",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": true,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "410.1",
    "description": "Provisions for deferred income taxes, utility operating income",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "411",
    "description": "[Reserved]",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": true,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "411.1",
    "description": "Provision for deferred income taxes \u2014 Credit, utility operating income",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "411.3",
    "description": "[Reserved]",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": true,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "411.4",
    "description": "Investment tax credit adjustments, utility operations",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "411.6",
    "description": "Gains from disposition of utility plant",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "411.7",
    "description": "Losses from disposition of utility plant",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "411.8",
    "description": "Gains from disposition of allowances",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "411.9",
    "description": "Losses from disposition of allowances",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "412",
    "description": "Revenues from electric plant leased to others",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "413",
    "description": "Expenses of electric plant leased to others",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "414",
    "description": "Other utility operating income",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "1. Utility Operating Income",
    "group": null,
    "operation_type": null
  },
  {
    "account": "415",
    "description": "Revenues from merchandising, jobbing, and contract work",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Other Income",
    "operation_type": null
  },
  {
    "account": "416",
    "description": "Costs and expenses of merchandising, jobbing, and contract work",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Other Income",
    "operation_type": null
  },
  {
    "account": "417",
    "description": "Revenues from nonutility operations",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Other Income",
    "operation_type": null
  },
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    "account": "417.1",
    "description": "Expenses of nonutility operations",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Other Income",
    "operation_type": null
  },
  {
    "account": "418",
    "description": "Nonoperating rental income",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Other Income",
    "operation_type": null
  },
  {
    "account": "418.1",
    "description": "Equity in earnings of subsidiary companies",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Other Income",
    "operation_type": null
  },
  {
    "account": "419",
    "description": "Interest and dividend income",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Other Income",
    "operation_type": null
  },
  {
    "account": "419.1",
    "description": "Allowance for other funds used during construction",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Other Income",
    "operation_type": null
  },
  {
    "account": "420",
    "description": "Investment tax credits",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Other Income",
    "operation_type": null
  },
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    "account": "421",
    "description": "Miscellaneous nonoperating income",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Other Income",
    "operation_type": null
  },
  {
    "account": "421.1",
    "description": "Gain on disposition of property",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Other Income",
    "operation_type": null
  },
  {
    "account": "421.2",
    "description": "Loss on disposition of property",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Other Income Deductions",
    "operation_type": null
  },
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    "account": "425",
    "description": "Miscellaneous amortization",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Other Income Deductions",
    "operation_type": null
  },
  {
    "account": "426",
    "description": "[Reserved]",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": true,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Other Income Deductions",
    "operation_type": null
  },
  {
    "account": "426.1",
    "description": "Donations",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Other Income Deductions",
    "operation_type": null
  },
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    "account": "426.2",
    "description": "Life insurance",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Other Income Deductions",
    "operation_type": null
  },
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    "account": "426.3",
    "description": "Penalties",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Other Income Deductions",
    "operation_type": null
  },
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    "account": "426.4",
    "description": "Expenditures for certain civic, political and related activities",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Other Income Deductions",
    "operation_type": null
  },
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    "account": "426.5",
    "description": "Other deductions",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Other Income Deductions",
    "operation_type": null
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    "account": "408.2",
    "description": "Taxes other than income taxes, other income and deductions",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Taxes Applicable to Other Income and Deductions",
    "operation_type": null
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    "account": "409.2",
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    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Taxes Applicable to Other Income and Deductions",
    "operation_type": null
  },
  {
    "account": "409.3",
    "description": "Income taxes, extraordinary items",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Taxes Applicable to Other Income and Deductions",
    "operation_type": null
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    "account": "410.2",
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    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Taxes Applicable to Other Income and Deductions",
    "operation_type": null
  },
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    "account": "411.2",
    "description": "Provision for deferred income taxes \u2014 Credit, other income and deductions",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Taxes Applicable to Other Income and Deductions",
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    "account": "411.5",
    "description": "Investment tax credit adjustments, nonutility operations",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Taxes Applicable to Other Income and Deductions",
    "operation_type": null
  },
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    "account": "420",
    "description": "Investment tax credits",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "2. Other Income and Deductions",
    "group": "Taxes Applicable to Other Income and Deductions",
    "operation_type": null
  },
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    "account": "427",
    "description": "Interest on long-term debt",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "3. Interest Charges",
    "group": null,
    "operation_type": null
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    "account": "428",
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    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "3. Interest Charges",
    "group": null,
    "operation_type": null
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    "account": "428.1",
    "description": "Amortization of loss on reacquired debt",
    "major_only": false,
    "nonmajor_only": false,
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    "chart": "operating_revenue",
    "section": "3. Interest Charges",
    "group": null,
    "operation_type": null
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  {
    "account": "429",
    "description": "Amortization of premium on debt \u2014 Cr.",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "3. Interest Charges",
    "group": null,
    "operation_type": null
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    "account": "429.1",
    "description": "Amortization of gain on reacquired debt \u2014 Credit",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "3. Interest Charges",
    "group": null,
    "operation_type": null
  },
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    "account": "430",
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    "major_only": false,
    "nonmajor_only": false,
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    "chart": "operating_revenue",
    "section": "3. Interest Charges",
    "group": null,
    "operation_type": null
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    "account": "431",
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    "major_only": false,
    "nonmajor_only": false,
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    "chart": "operating_revenue",
    "section": "3. Interest Charges",
    "group": null,
    "operation_type": null
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    "account": "432",
    "description": "Allowance for borrowed funds used during construction \u2014 Credit",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "operating_revenue",
    "section": "3. Interest Charges",
    "group": null,
    "operation_type": null
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    "nonmajor_only": false,
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    "operation_type": null
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    "account": "435",
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    "nonmajor_only": false,
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    "chart": "operating_revenue",
    "section": "4. Extraordinary Items",
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    "nonmajor_only": false,
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    "chart": "sales_of_electricity",
    "section": "1. Sales of Electricity",
    "group": null,
    "operation_type": null
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  {
    "account": "442",
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    "major_only": false,
    "nonmajor_only": false,
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    "chart": "sales_of_electricity",
    "section": "1. Sales of Electricity",
    "group": null,
    "operation_type": null
  },
  {
    "account": "444",
    "description": "Public street and highway lighting",
    "major_only": false,
    "nonmajor_only": false,
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    "chart": "sales_of_electricity",
    "section": "1. Sales of Electricity",
    "group": null,
    "operation_type": null
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    "account": "445",
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    "major_only": true,
    "nonmajor_only": false,
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    "chart": "sales_of_electricity",
    "section": "1. Sales of Electricity",
    "group": null,
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  },
  {
    "account": "446",
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    "major_only": true,
    "nonmajor_only": false,
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    "chart": "sales_of_electricity",
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    "group": null,
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    "account": "447",
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    "major_only": false,
    "nonmajor_only": false,
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    "chart": "sales_of_electricity",
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    "operation_type": null
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  {
    "account": "448",
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    "nonmajor_only": false,
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    "nonmajor_only": true,
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    "section": "1. Sales of Electricity",
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    "account": "449.1",
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    "major_only": false,
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    "chart": "sales_of_electricity",
    "section": "1. Sales of Electricity",
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    "account": "450",
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    "operation_type": null
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    "operation_type": null
  },
  {
    "account": "453",
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    "nonmajor_only": false,
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    "operation_type": null
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    "account": "454",
    "description": "Rent from electric property",
    "major_only": false,
    "nonmajor_only": false,
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    "operation_type": null
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    "account": "455",
    "description": "Interdepartmental rents",
    "major_only": false,
    "nonmajor_only": false,
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    "operation_type": null
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    "account": "456",
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    "major_only": false,
    "nonmajor_only": false,
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    "chart": "sales_of_electricity",
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    "operation_type": null
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  {
    "account": "456.1",
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    "operation_type": null
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    "account": "457.1",
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    "major_only": false,
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    "account": "457.2",
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    "nonmajor_only": false,
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    "chart": "sales_of_electricity",
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    "operation_type": null
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    "account": "500",
    "description": "Operation supervision and engineering",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Steam Power Generation",
    "operation_type": "Operation"
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  {
    "account": "501",
    "description": "Fuel",
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    "group": "Steam Power Generation",
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  {
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    "major_only": true,
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  {
    "account": "503",
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    "major_only": false,
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    "group": "Steam Power Generation",
    "operation_type": "Operation"
  },
  {
    "account": "504",
    "description": "Steam transferred \u2014 Credit",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
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    "major_only": true,
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    "group": "Steam Power Generation",
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    "account": "506",
    "description": "Miscellaneous steam power expenses",
    "major_only": true,
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    "major_only": false,
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    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Steam Power Generation",
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  {
    "account": "508",
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    "major_only": false,
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    "chart": "om_expenses",
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    "group": "Steam Power Generation",
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    "description": "Allowances",
    "major_only": false,
    "nonmajor_only": false,
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    "chart": "om_expenses",
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  {
    "account": "510",
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    "major_only": true,
    "nonmajor_only": false,
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    "chart": "om_expenses",
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    "group": "Steam Power Generation",
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  {
    "account": "511",
    "description": "Maintenance of structures",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Steam Power Generation",
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  },
  {
    "account": "512",
    "description": "Maintenance of boiler plant",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Steam Power Generation",
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  {
    "account": "513",
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    "major_only": true,
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    "group": "Steam Power Generation",
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  {
    "account": "514",
    "description": "Maintenance of miscellaneous steam plant",
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    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Steam Power Generation",
    "operation_type": "Maintenance"
  },
  {
    "account": "515",
    "description": "Maintenance of steam production plant",
    "major_only": false,
    "nonmajor_only": true,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Steam Power Generation",
    "operation_type": "Maintenance"
  },
  {
    "account": "517",
    "description": "Operation supervision and engineering",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Nuclear Power Generation",
    "operation_type": "Operation"
  },
  {
    "account": "518",
    "description": "Nuclear fuel expense",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Nuclear Power Generation",
    "operation_type": "Operation"
  },
  {
    "account": "519",
    "description": "Coolants and water",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Nuclear Power Generation",
    "operation_type": "Operation"
  },
  {
    "account": "520",
    "description": "Steam expenses",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Nuclear Power Generation",
    "operation_type": "Operation"
  },
  {
    "account": "521",
    "description": "Steam from other sources",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Nuclear Power Generation",
    "operation_type": "Operation"
  },
  {
    "account": "522",
    "description": "Steam transferred \u2014 Credit",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Nuclear Power Generation",
    "operation_type": "Operation"
  },
  {
    "account": "523",
    "description": "Electric expenses",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Nuclear Power Generation",
    "operation_type": "Operation"
  },
  {
    "account": "524",
    "description": "Miscellaneous nuclear power expenses",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Nuclear Power Generation",
    "operation_type": "Operation"
  },
  {
    "account": "525",
    "description": "Rents",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Nuclear Power Generation",
    "operation_type": "Operation"
  },
  {
    "account": "528",
    "description": "Maintenance supervision and engineering",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Nuclear Power Generation",
    "operation_type": "Maintenance"
  },
  {
    "account": "529",
    "description": "Maintenance of structures",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Nuclear Power Generation",
    "operation_type": "Maintenance"
  },
  {
    "account": "530",
    "description": "Maintenance of reactor plant equipment",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Nuclear Power Generation",
    "operation_type": "Maintenance"
  },
  {
    "account": "531",
    "description": "Maintenance of electric plant",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Nuclear Power Generation",
    "operation_type": "Maintenance"
  },
  {
    "account": "532",
    "description": "Maintenance of miscellaneous nuclear plant",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Nuclear Power Generation",
    "operation_type": "Maintenance"
  },
  {
    "account": "535",
    "description": "Operation supervision and engineering",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Hydraulic Power Generation",
    "operation_type": "Operation"
  },
  {
    "account": "536",
    "description": "Water for power",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Hydraulic Power Generation",
    "operation_type": "Operation"
  },
  {
    "account": "537",
    "description": "Hydraulic expenses",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Hydraulic Power Generation",
    "operation_type": "Operation"
  },
  {
    "account": "538",
    "description": "Electric expenses",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Hydraulic Power Generation",
    "operation_type": "Operation"
  },
  {
    "account": "539",
    "description": "Miscellaneous hydraulic power generation expenses",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Hydraulic Power Generation",
    "operation_type": "Operation"
  },
  {
    "account": "540",
    "description": "Rents",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Hydraulic Power Generation",
    "operation_type": "Operation"
  },
  {
    "account": "540.1",
    "description": "Operation supplies and expenses",
    "major_only": false,
    "nonmajor_only": true,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Hydraulic Power Generation",
    "operation_type": "Operation"
  },
  {
    "account": "541",
    "description": "Maintenance supervision and engineering",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Hydraulic Power Generation",
    "operation_type": "Maintenance"
  },
  {
    "account": "542",
    "description": "Maintenance of structures",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Hydraulic Power Generation",
    "operation_type": "Maintenance"
  },
  {
    "account": "543",
    "description": "Maintenance of reservoirs, dams and waterways",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Hydraulic Power Generation",
    "operation_type": "Maintenance"
  },
  {
    "account": "544",
    "description": "Maintenance of electric plant",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Hydraulic Power Generation",
    "operation_type": "Maintenance"
  },
  {
    "account": "545",
    "description": "Maintenance of miscellaneous hydraulic plant",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Hydraulic Power Generation",
    "operation_type": "Maintenance"
  },
  {
    "account": "545.1",
    "description": "Maintenance of hydraulic production plant",
    "major_only": false,
    "nonmajor_only": true,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Hydraulic Power Generation",
    "operation_type": "Maintenance"
  },
  {
    "account": "546",
    "description": "Operation supervision and engineering",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Other Power Generation",
    "operation_type": "Operation"
  },
  {
    "account": "547",
    "description": "Fuel",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Other Power Generation",
    "operation_type": "Operation"
  },
  {
    "account": "548",
    "description": "Generation expenses",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Other Power Generation",
    "operation_type": "Operation"
  },
  {
    "account": "549",
    "description": "Miscellaneous other power generation expenses",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Other Power Generation",
    "operation_type": "Operation"
  },
  {
    "account": "550",
    "description": "Rents",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Other Power Generation",
    "operation_type": "Operation"
  },
  {
    "account": "550.1",
    "description": "Operation supplies and expenses",
    "major_only": false,
    "nonmajor_only": true,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Other Power Generation",
    "operation_type": "Operation"
  },
  {
    "account": "551",
    "description": "Maintenance supervision and engineering",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Other Power Generation",
    "operation_type": "Maintenance"
  },
  {
    "account": "552",
    "description": "Maintenance of structures",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Other Power Generation",
    "operation_type": "Maintenance"
  },
  {
    "account": "553",
    "description": "Maintenance of generating and electric plant",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Other Power Generation",
    "operation_type": "Maintenance"
  },
  {
    "account": "554",
    "description": "Maintenance of miscellaneous other power generation plant",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Other Power Generation",
    "operation_type": "Maintenance"
  },
  {
    "account": "554.1",
    "description": "Maintenance of other power production plant",
    "major_only": false,
    "nonmajor_only": true,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Other Power Generation",
    "operation_type": "Maintenance"
  },
  {
    "account": "555",
    "description": "Purchased power",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Other Power Supply Expenses",
    "operation_type": null
  },
  {
    "account": "556",
    "description": "System control and load dispatching",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Other Power Supply Expenses",
    "operation_type": null
  },
  {
    "account": "557",
    "description": "Other expenses",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "1. Power Production Expenses",
    "group": "Other Power Supply Expenses",
    "operation_type": null
  },
  {
    "account": "560",
    "description": "Operation supervision and engineering",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "561.1",
    "description": "Load dispatch \u2014 Reliability",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "561.2",
    "description": "Load dispatch \u2014 Monitor and operate transmission system",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "561.3",
    "description": "Load dispatch \u2014 Transmission service and scheduling",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "561.4",
    "description": "Scheduling, system control and dispatch services",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "561.5",
    "description": "Reliability planning and standards development",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "561.6",
    "description": "Transmission service studies",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "561.7",
    "description": "Generation interconnection studies",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "561.8",
    "description": "Reliability planning and standards development services",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "562",
    "description": "Station expenses",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "563",
    "description": "Overhead line expenses",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "564",
    "description": "Underground line expenses",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "565",
    "description": "Transmission of electricity by others",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "566",
    "description": "Miscellaneous transmission expenses",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "567",
    "description": "Rents",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "567.1",
    "description": "Operation supplies and expenses",
    "major_only": false,
    "nonmajor_only": true,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "568",
    "description": "Maintenance supervision and engineering",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "569",
    "description": "Maintenance of structures",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "569.1",
    "description": "Maintenance of computer hardware",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "569.2",
    "description": "Maintenance of computer software",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "569.3",
    "description": "Maintenance of communication equipment",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "569.4",
    "description": "Maintenance of miscellaneous regional transmission plant",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "570",
    "description": "Maintenance of station equipment",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "571",
    "description": "Maintenance of overhead lines",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "572",
    "description": "Maintenance of underground lines",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "573",
    "description": "Maintenance of miscellaneous transmission plant",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "574",
    "description": "Maintenance of transmission plant",
    "major_only": false,
    "nonmajor_only": true,
    "reserved": false,
    "chart": "om_expenses",
    "section": "2. Transmission Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "575.1",
    "description": "Operation supervision",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "3. Regional Market Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "575.2",
    "description": "Day-ahead and real-time market administration",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "3. Regional Market Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "575.3",
    "description": "Transmission rights market administration",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "3. Regional Market Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "575.4",
    "description": "Capacity market administration",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "3. Regional Market Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "575.5",
    "description": "Ancillary services market administration",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "3. Regional Market Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "575.6",
    "description": "Market monitoring and compliance",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "3. Regional Market Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "575.7",
    "description": "Market administration, monitoring and compliance services",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "3. Regional Market Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "575.8",
    "description": "Rents",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "3. Regional Market Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "576.1",
    "description": "Maintenance of structures and improvements",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "3. Regional Market Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "576.2",
    "description": "Maintenance of computer hardware",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "3. Regional Market Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "576.3",
    "description": "Maintenance of computer software",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "3. Regional Market Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "576.4",
    "description": "Maintenance of communication equipment",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "3. Regional Market Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "576.5",
    "description": "Maintenance of miscellaneous market operation plant",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "3. Regional Market Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "580",
    "description": "Operation supervision and engineering",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "4. Distribution Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "581",
    "description": "Load dispatching",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "4. Distribution Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "581.1",
    "description": "Line and station expenses",
    "major_only": false,
    "nonmajor_only": true,
    "reserved": false,
    "chart": "om_expenses",
    "section": "4. Distribution Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "582",
    "description": "Station expenses",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "4. Distribution Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "583",
    "description": "Overhead line expenses",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "4. Distribution Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "584",
    "description": "Underground line expenses",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "4. Distribution Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "585",
    "description": "Street lighting and signal system expenses",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "4. Distribution Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "586",
    "description": "Meter expenses",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "4. Distribution Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "587",
    "description": "Customer installations expenses",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "4. Distribution Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "588",
    "description": "Miscellaneous distribution expenses",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "4. Distribution Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "589",
    "description": "Rents",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "4. Distribution Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "590",
    "description": "Maintenance supervision and engineering",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "4. Distribution Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "591",
    "description": "Maintenance of structures",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "4. Distribution Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "592",
    "description": "Maintenance of station equipment",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "4. Distribution Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "592.1",
    "description": "Maintenance of structures and equipment",
    "major_only": false,
    "nonmajor_only": true,
    "reserved": false,
    "chart": "om_expenses",
    "section": "4. Distribution Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "593",
    "description": "Maintenance of overhead lines",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "4. Distribution Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "594",
    "description": "Maintenance of underground lines",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "4. Distribution Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "594.1",
    "description": "Maintenance of lines",
    "major_only": false,
    "nonmajor_only": true,
    "reserved": false,
    "chart": "om_expenses",
    "section": "4. Distribution Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "595",
    "description": "Maintenance of line transformers",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "4. Distribution Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "596",
    "description": "Maintenance of street lighting and signal systems",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "4. Distribution Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "597",
    "description": "Maintenance of meters",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "4. Distribution Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "598",
    "description": "Maintenance of miscellaneous distribution plant",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "4. Distribution Expenses",
    "group": null,
    "operation_type": "Maintenance"
  },
  {
    "account": "901",
    "description": "Supervision",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "5. Customer Accounts Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "902",
    "description": "Meter reading expenses",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "5. Customer Accounts Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "903",
    "description": "Customer records and collection expenses",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "5. Customer Accounts Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "904",
    "description": "Uncollectible accounts",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "5. Customer Accounts Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "905",
    "description": "Miscellaneous customer accounts expenses",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "5. Customer Accounts Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "906",
    "description": "Customer service and informational expenses",
    "major_only": false,
    "nonmajor_only": true,
    "reserved": false,
    "chart": "om_expenses",
    "section": "6. Customer Service and Informational Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "907",
    "description": "Supervision",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "6. Customer Service and Informational Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "908",
    "description": "Customer assistance expenses",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "6. Customer Service and Informational Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "909",
    "description": "Informational and instructional advertising expenses",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "6. Customer Service and Informational Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "910",
    "description": "Miscellaneous customer service and informational expenses",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "6. Customer Service and Informational Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "911",
    "description": "Supervision",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "7. Sales Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "912",
    "description": "Demonstrating and selling expenses",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "7. Sales Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "913",
    "description": "Advertising expenses",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "7. Sales Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "914",
    "description": "Revenues from merchandising, jobbing and contract work",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "7. Sales Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "915",
    "description": "Cost and expenses of merchandising, jobbing and contract work",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "7. Sales Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "916",
    "description": "Miscellaneous sales expenses",
    "major_only": true,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "7. Sales Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "917",
    "description": "Sales expenses",
    "major_only": false,
    "nonmajor_only": true,
    "reserved": false,
    "chart": "om_expenses",
    "section": "7. Sales Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "920",
    "description": "Administrative and general salaries",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "8. Administrative and General Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "921",
    "description": "Office supplies and expenses",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "8. Administrative and General Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "922",
    "description": "Administrative expenses transferred \u2014 Credit",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "8. Administrative and General Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "923",
    "description": "Outside services employed",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "8. Administrative and General Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "924",
    "description": "Property insurance",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "8. Administrative and General Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "925",
    "description": "Injuries and damages",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "8. Administrative and General Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "926",
    "description": "Employee pensions and benefits",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "8. Administrative and General Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "927",
    "description": "Franchise requirements",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "8. Administrative and General Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "928",
    "description": "Regulatory commission expenses",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "8. Administrative and General Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "929",
    "description": "Duplicate charges \u2014 Credit",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "8. Administrative and General Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "930.1",
    "description": "General advertising expenses",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "8. Administrative and General Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "930.2",
    "description": "Miscellaneous general expenses",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "8. Administrative and General Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "931",
    "description": "Rents",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "8. Administrative and General Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "933",
    "description": "Transportation expenses",
    "major_only": false,
    "nonmajor_only": true,
    "reserved": false,
    "chart": "om_expenses",
    "section": "8. Administrative and General Expenses",
    "group": null,
    "operation_type": "Operation"
  },
  {
    "account": "935",
    "description": "Maintenance of general plant",
    "major_only": false,
    "nonmajor_only": false,
    "reserved": false,
    "chart": "om_expenses",
    "section": "8. Administrative and General Expenses",
    "group": null,
    "operation_type": "Maintenance"
  }
]