Code · CFR · Title 18 — Conservation of Power and Water Resources · Part 367 — Uniform System of Accounts for Centralized Service Companies Subject to the Provisions of the Public Utility Holding Company Act of 2005, Federal Power Act and Natural Gas Act · § 367.3900

§ 367.3900. Account 390, Structures and improvements.

39 words·~1 min read·/us/cfr/t18/s§ 367.3900·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

This account must include the cost in place of structures and improvements used for service company purposes, the cost of which is not properly includible in other structures and improvements accounts (See Service Company Property Instructions in § 367.56).