18 CFR 367.3910
§ 367.3910 Account 391, Office furniture and equipment.
United States · 18 CFR — Conservation of Power and Water Resources · Status: effective
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- Citation
- 18 CFR 367.3910, § 367.3910 Account 391, Office furniture and equipment, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71534
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Full text
(a) This account must include the cost of office furniture and equipment owned by the service company and devoted to service company operations, and not permanently attached to buildings, except the cost of the furniture and equipment that the service company elects to assign to other property accounts on a functional basis.
(b) This account must include the following items:
(1) Bookcases and shelves.
(2) Desks, chairs, and desk equipment.
(3) Drafting-room equipment.
(4) Filing, storage, and other cabinets.
(5) Floor covering.
(6) Library and library equipment.
(7) Mechanical office equipment, such as accounting machines, typewriters, and other similar items.
(8) Safes.
(9) Tables.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.