---
kind: "section"
citation: "18 C.F.R. § 367.3920"
title: "18"
number: "367.3920"
heading: "Account 392, Transportation equipment."
url: "https://uscodex.org/cfr/18/367.3920"
---

# §367.3920. Account 392, Transportation equipment.

- (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

### 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.