SECTION	Title	Time
Sec. 1-3	Sec. 1-3 General description of system of accounts and reports.	May 27, 2026
Sec. 1-4	Sec. 1-4 System of accounts coding.	May 27, 2026
Sec. 1-5	Sec. 1-5 Records.	May 27, 2026
Sec. 1-6	Sec. 1-6 Accounting entities.	May 27, 2026
Sec. 1-7	Sec. 1-7 Interpretation of accounts.	May 27, 2026
Sec. 1-8	Sec. 1-8 Address for reports and correspondence.	May 27, 2026
Section 2	Section 2 General Accounting Policies	May 27, 2026
Sec. 2-1	Sec. 2-1 Generally accepted accounting principles.	May 27, 2026
Sec. 2-2	Sec. 2-2 Basis of allocation between entities.	May 27, 2026
Sec. 2-3	Sec. 2-3 Distribution of revenues and expenses within entities.	May 27, 2026
Sec. 2-4	Sec. 2-4 Accounting period.	May 27, 2026
Sec. 2-5	Sec. 2-5 Revenue and accounting practices.	May 27, 2026
Section 3	Section 3 Chart of Balance Sheet Accounts	May 27, 2026
Section 4	Section 4 General	May 27, 2026
Section 5	Section 5 [Reserved]	May 27, 2026