---
kind: "section"
citation: "18 C.F.R. § 367.3900"
title: "18"
number: "367.3900"
heading: "Account 390, Structures and improvements."
url: "https://uscodex.org/cfr/18/367.3900"
---

# §367.3900. Account 390, Structures and improvements.


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](/cfr/18/367.56.md)).


## 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.