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  2. Title 18 - Conservation of Power and Water Resources
  3. Chapter I - FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY
  4. Subchapter U - REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT
  5. Part 367 - UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT
  6. Subpart G - Service Company Property Chart of Accounts
  7. 18 CFR § 367.3990
18 CFR § 367.3990
Account 399, Other tangible property
April 15, 2021
CFR

This account must include the cost of tangible service company property not provided for elsewhere.

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§ 367.3980 Account 398, Miscellaneous equipment
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§ 367.3991 Account 399.1, Asset retirement costs for service company property

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