U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 28, 2025

All TitlesTitle 18Chapter IPart 367Subpart G - Subpart G—Service Company Property Chart of Accounts
§ 367.3010 - Account 301, Organization.
§ 367.3030 - Account 303, Miscellaneous intangible property.
§ 367.3060 - Account 306, Leasehold improvements.
§ 367.3890 - Account 389, Land and land rights.
§ 367.3900 - Account 390, Structures and improvements.
§ 367.3910 - Account 391, Office furniture and equipment.
§ 367.3920 - Account 392, Transportation equipment.
§ 367.3930 - Account 393, Stores equipment.
§ 367.3940 - Account 394, Tools, shop and garage equipment.
§ 367.3950 - Account 395, Laboratory equipment.
§ 367.3960 - Account 396, Power operated equipment.
§ 367.3970 - Account 397, Communication equipment.
§ 367.3980 - Account 398, Miscellaneous equipment.
§ 367.3990 - Account 399, Other tangible property.
§ 367.3991 - Account 399.1, Asset retirement costs for service company property.
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