18 CFR 367.3900

§ 367.3900 Account 390, Structures and improvements.

United States · 18 CFR — Conservation of Power and Water Resources · Status: effective

Cite this

Citation: 18 CFR 367.3900, § 367.3900 Account 390, Structures and improvements, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71533
Permanent ID: ys:prov:71533@1
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Full text

This account must include the cost in place of structures and improvements used for service company purposes, the cost of which is not properly includible in other structures and improvements accounts (See Service Company Property Instructions in § 367.56).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.