---
kind: "section"
citation: "18 C.F.R. § 367.3991"
title: "18"
number: "367.3991"
heading: "Account 399.1, Asset retirement costs for service company property."
url: "https://uscodex.org/cfr/18/367.3991"
---

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


This account must include asset retirement costs on service company property.


## 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.