18 C.F.R. · Conservation of Power and Water Resources
18 C.F.R. § 367.1010

Account 101, Service company property.

Title 18 C.F.R. ● ACTIVE Primary Source
Regulatory Text

18 C.F.R. § 367.1010 — Account 101, Service company property.

§ 367.1010 Account 101, Service company property. (a) This account must include the cost of service company property, included in accounts 301 (§ 367.3010), 303 (§ 367.3030) and 389 to 399.1 (§§ 376.3890 to 367.3991), owned and used by the service company in its operations, and having an expectation of life in service of more than one year from date of installation. (b) The cost of additions to, and betterments of, property leased from others, that are includible in this account, must be recorded in subaccounts separate and distinct from those relating to owned property. (See Service Company Property Instruction in § 367.54.)

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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18 C.F.R. § 367.1010
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The regulatory text of 18 C.F.R. § 367.1010 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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boisestandard.org United States Law CFR Title 18 18 C.F.R. § 367.1010