US Codex
C.F.R.
Browse by date

View an earlier version

Latest
Current
Browse all versions by date
Notes

18 C.F.R. §§ 367.3890–367.3991

12 sections in range

§367.3890. Account 389, Land and land rights.

18 C.F.R. § 367.3890

This account must include the cost of land and land rights used for service company purposes, the cost of which is not properly includible in other land and land rights accounts (See Service Company Property Instructions in § 367.55).
Notes, amendments, and revision history

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.

§367.3900. Account 390, Structures and improvements.

18 C.F.R. § 367.3900

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).
Notes, amendments, and revision history

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.

§367.3910. Account 391, Office furniture and equipment.

18 C.F.R. § 367.3910

(a)
This account must include the cost of office furniture and equipment owned by the service company and devoted to service company operations, and not permanently attached to buildings, except the cost of the furniture and equipment that the service company elects to assign to other property accounts on a functional basis.
(b)
This account must include the following items:
(1)
Bookcases and shelves.
(2)
Desks, chairs, and desk equipment.
(3)
Drafting-room equipment.
(4)
Filing, storage, and other cabinets.
(5)
Floor covering.
(6)
Library and library equipment.
(7)
Mechanical office equipment, such as accounting machines, typewriters, and other similar items.
(8)
Safes.
(9)
Tables.
Notes, amendments, and revision history

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.

§367.3920. Account 392, Transportation equipment.

18 C.F.R. § 367.3920

(a)
This account must include the cost of transportation vehicles used for service company purposes.
(b)
This account must include the following items:
(1)
Airplanes.
(2)
Automobiles.
(3)
Bicycles.
(4)
Electrical vehicles.
(5)
Motor trucks.
(6)
Motorcycles.
(7)
Repair cars or trucks.
(8)
Tractors and trailers.
(9)
Other transportation vehicles.
Notes, amendments, and revision history

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.

§367.3930. Account 393, Stores equipment.

18 C.F.R. § 367.3930

(a)
This account must include the cost of equipment used for the receiving, shipping, handling, and storage of materials and supplies.
(b)
This account must include the following items:
(1)
Chain falls.
(2)
Counters.
(3)
Cranes (portable).
(4)
Elevating and stacking equipment (portable).
(5)
Hoists.
(6)
Lockers.
(7)
Scales.
(8)
Shelving.
(9)
Storage bins.
(10)
Trucks, hand and power driven.
(11)
Wheelbarrows.
Notes, amendments, and revision history

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.

§367.3940. Account 394, Tools, shop and garage equipment.

18 C.F.R. § 367.3940

(a)
This account must include the cost of tools, implements, and equipment used in construction, repair work, general shops and garages and not specifically provided for or includible in other accounts.
(b)
This account must include the following items:
(1)
Air compressors.
(2)
Anvils.
(3)
Automobile repair shop equipment.
(4)
Battery charging equipment.
(5)
Belts, shafts and countershafts.
(6)
Boilers.
(7)
Cable pulling equipment.
(8)
Concrete mixers.
(9)
Drill presses.
(10)
Derricks.
(11)
Electric equipment.
(12)
Engines.
(13)
Forges.
(14)
Furnaces.
(15)
Foundations and settings specially constructed for equipment in this account and not expected to outlast the equipment for which provided.
(16)
Gas producers.
(17)
Gasoline pumps, oil pumps and storage tanks.
(18)
Greasing tools and equipment.
(19)
Hoists.
(20)
Ladders.
(21)
Lathes.
(22)
Machine tools.
(23)
Motor-driven tools.
(24)
Motors.
(25)
Pipe threading and cutting tools.
(26)
Pneumatic tools.
(27)
Pumps.
(28)
Riveters.
(29)
Smithing equipment.
(30)
Tool racks.
(31)
Vises.
(32)
Welding apparatus.
(33)
Work benches.
Notes, amendments, and revision history

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.

§367.3950. Account 395, Laboratory equipment.

18 C.F.R. § 367.3950

(a)
This account must include the cost installed of laboratory equipment used for general laboratory purposes.
(b)
This account must include the following items:
(1)
Ammeters.
(2)
Balances and scales.
(3)
Barometers.
(4)
Calorimeters-bomb, flow, recording types, and other similar items.
(5)
Current batteries.
(6)
Electric furnaces.
(7)
Frequency changers.
(8)
Galvanometers.
(9)
Gas burning equipment.
(10)
Gauges.
(11)
Glassware, beakers, burettes, and other similar items.
(12)
Humidity testing apparatus.
(13)
Inductometers.
(14)
Laboratory hoods.
(15)
Laboratory standard millivolt meters.
(16)
Laboratory standard volt meters.
(17)
Laboratory tables and cabinets.
(18)
Meter-testing equipment.
(19)
Millivolt meters.
(20)
Motor generator sets.
(21)
Muffles.
(22)
Oil analysis apparatus.
(23)
Panels.
(24)
Phantom loads.
(25)
Piping.
(26)
Portable graphic ammeters, voltmeters, and wattmeters.
(27)
Portable loading devices.
(28)
Potential batteries.
(29)
Potentiometers.
(30)
Rotating standards.
(31)
Specific gravity apparatus.
(32)
Standard bottles for meter prover testing.
(33)
Standard cell, reactance, resistor, and shunt.
(34)
Stills.
(35)
Sulphur and ammonia apparatus.
(36)
Switchboards.
(37)
Synchronous timers.
(38)
Tar analysis apparatus.
(39)
Testing panels.
(40)
Testing resistors.
(41)
Thermometers— indicating and recording.
(42)
Transformers.
(43)
Voltmeters.
(44)
Other testing, laboratory, or research equipment not provided for elsewhere.
(45)
Other items of equipment for testing gas, fuel, flue gas, water, residuals, and other similar items.
Notes, amendments, and revision history

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.

§367.3960. Account 396, Power operated equipment.

18 C.F.R. § 367.3960

(a)
This account must include the cost of power operated equipment used in construction or repair work exclusive of equipment includible in other accounts. Include, also, the tools and accessories acquired for use with the equipment and the vehicle on which the equipment is mounted.
(b)
This account must include the following items:
(1)
Air compressors, including driving unit and vehicle.
(2)
Back filling machines.
(3)
Boring machines.
(4)
Bulldozers.
(5)
Cranes and hoists.
(6)
Diggers.
(7)
Engines.
(8)
Pile drivers.
(9)
Pipe cleaning machines.
(10)
Pipe coating or wrapping machines.
(11)
Tractors— Crawler type.
(12)
Trenchers.
(13)
Other power operated equipment.
(c)
It is intended that this account include only the large units that are generally self-propelled or mounted on movable equipment.
Notes, amendments, and revision history

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.

§367.3970. Account 397, Communication equipment.

18 C.F.R. § 367.3970

(a)
This account must include the cost installed of telephone, telegraph, and wireless equipment for general use in connection with service company operations.
(b)
This account must include the following items:
(1)
Amplifiers.
(2)
Antennae.
(3)
Booths.
(4)
Cables.
(5)
Carrier terminal equipment.
(6)
Conductors.
(7)
Distributing boards.
(8)
Extension cords.
(9)
Gongs.
(10)
Hand sets, manual and dial.
(11)
Insulators.
(12)
Intercommunicating sets.
(13)
Loading coils.
(14)
Microwave equipment.
(15)
Operators' desks.
(16)
Paraboloids.
(17)
Poles and fixtures used wholly for telephone or telegraph wire.
(18)
Power supply equipment.
(19)
Radio transmitting and receiving sets.
(20)
Reflectors.
(21)
Repeaters.
(22)
Remote control equipment and lines.
(23)
Sending keys.
(24)
Storage batteries.
(25)
Switchboards.
(26)
Telautograph circuit connections.
(27)
Telegraph receiving sets.
(28)
Telephone and telegraph circuits.
(29)
Testing instruments.
(30)
Towers.
(31)
Underground conduit used wholly for telephone or telegraph wires and cable wires.
Notes, amendments, and revision history

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.

§367.3980. Account 398, Miscellaneous equipment.

18 C.F.R. § 367.3980

(a)
This account must include the cost of equipment, apparatus, and other similar items, used in the service company's operations that are not included in any other account of this system of accounts.
(b)
This account must include the following items:
(1)
Hospital and infirmary equipment.
(2)
Kitchen equipment.
(3)
Employees' recreation equipment.
(4)
Radios.
(5)
Restaurant equipment.
(6)
Soda fountains.
(7)
Operators' cottage furnishings.
(8)
Other miscellaneous equipment.
Notes, amendments, and revision history

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.

§367.3990. Account 399, Other tangible property.

18 C.F.R. § 367.3990

This account must include the cost of tangible service company property not provided for elsewhere.
Notes, amendments, and revision history

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.

§367.3991. Account 399.1, Asset retirement costs for service company property.

18 C.F.R. § 367.3991

This account must include asset retirement costs on service company property.
Notes, amendments, and revision history

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.