§367.3010. Account 301, Organization. — Inbound Citations
18 C.F.R. § 367.3010
Statutory Authority
Cited by 2 regulations in release Current.
Citations to 18 U.S.C. § 367.3010 as a whole
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(a) This account must include the cost of service company property, included in accounts 301 (§ 367.3010), 303 (§ 367.3030) and 389 to 399.1 (§§ 376.3890 to 367.3991), owned and used by the service company in its operations, and having an expectation of life in service of more than one year from date of installation.
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(b) The property included in this account must be classified separately according to detailed accounts 301 (§ 367.3010), 303 (§ 367.3030) and 389 to 399.1 (§§ 367.3890 to 367.3991) prescribed for service company property.