{"data":{"id":"us/18-cfr-367.3060","jurisdiction":"us","citation":"18 CFR 367.3060","heading":"Account 306, Leasehold improvements.","body":"This account must include all costs incurred by the service company in improvements of, remodeling of, or installation of additional facilities in rented offices or buildings to suit tenant's needs, placed in service prior to January 1, 2008.","path":["Title 18—Conservation of Power and Water Resources","CHAPTER I—FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY","SUBCHAPTER U—REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT","PART 367—UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT","Subpart G—Service Company Property Chart of Accounts"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-18.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:34Z","sha256":"912242439163d9874dd0ecf66821809981584b7bde85ce52d1d06894399bc6f1","source_id":"us-cfr","stale":true,"prev":"us/18-cfr-367.3030","next":"us/18-cfr-367.3890"},"notice":"GroundRules: Original legal text. Not legal advice."}