{"data":{"id":"us/18-cfr-367.3920","jurisdiction":"us","citation":"18 CFR 367.3920","heading":"Account 392, Transportation equipment.","body":"(a) This account must include the cost of transportation vehicles used for service company purposes.\n(b) This account must include the following items:\n(1) Airplanes.\n(2) Automobiles.\n(3) Bicycles.\n(4) Electrical vehicles.\n(5) Motor trucks.\n(6) Motorcycles.\n(7) Repair cars or trucks.\n(8) Tractors and trailers.\n(9) Other transportation vehicles.","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":"6c24ab679bb78b3e69e68b381a61a50d9e267f9fb8108a9e6ec5571c6cf87eb4","source_id":"us-cfr","stale":true,"prev":"us/18-cfr-367.3910","next":"us/18-cfr-367.3930"},"notice":"GroundRules: Original legal text. Not legal advice."}