---
kind: "section"
citation: "18 C.F.R. § 367.3060"
title: "18"
number: "367.3060"
heading: "Account 306, Leasehold improvements."
url: "https://uscodex.org/cfr/18/367.3060"
---

# §367.3060. Account 306, Leasehold improvements.


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.


## Notes

### Authority

Authority: 15 U.S.C. 717 et seq., 16 U.S.C. 791a et seq., and 42 U.S.C. 16451-16463.

### Source

Source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.