§ 367.3060. Account 306, Leasehold improvements.
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/us/cfr/t18/s§ 367.3060·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
This account must include all costs incurred by the service company in improvements of, remodeling of, or installation of additional facilities in rented offices or buildings to suit tenant's needs, placed in service prior to January 1, 2008.