StacksVerified U.S. regulatory reference

18 CFR §367.3920

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)This account must include the cost of transportation vehicles used for service company purposes.
  2. (b)This account must include the following items:
    1. (1)Airplanes.
    2. (2)Automobiles.
    3. (3)Bicycles.
    4. (4)Electrical vehicles.
    5. (5)Motor trucks.
    6. (6)Motorcycles.
    7. (7)Repair cars or trucks.
    8. (8)Tractors and trailers.
    9. (9)Other transportation vehicles.