18 CFR Subpart C
Service Company Property Instructions
April 15, 2021
§
367.50
Service company property to be recorded at cost
§
367.51
Components of construction
§
367.52
Overhead construction costs
§
367.53
Service company property purchased or sold
§
367.54
Expenditures on leased property
§
367.55
Land and land rights
§
367.56
Structures and improvements
§
367.57
Equipment
§
367.58
Property record system required for service company property
§
367.59
Additions and retirements of property
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