{"data":{"id":"us/18-cfr-367.3970","jurisdiction":"us","citation":"18 CFR 367.3970","heading":"Account 397, Communication equipment.","body":"(a) This account must include the cost installed of telephone, telegraph, and wireless equipment for general use in connection with service company operations.\n(b) This account must include the following items:\n(1) Amplifiers.\n(2) Antennae.\n(3) Booths.\n(4) Cables.\n(5) Carrier terminal equipment.\n(6) Conductors.\n(7) Distributing boards.\n(8) Extension cords.\n(9) Gongs.\n(10) Hand sets, manual and dial.\n(11) Insulators.\n(12) Intercommunicating sets.\n(13) Loading coils.\n(14) Microwave equipment.\n(15) Operators' desks.\n(16) Paraboloids.\n(17) Poles and fixtures used wholly for telephone or telegraph wire.\n(18) Power supply equipment.\n(19) Radio transmitting and receiving sets.\n(20) Reflectors.\n(21) Repeaters.\n(22) Remote control equipment and lines.\n(23) Sending keys.\n(24) Storage batteries.\n(25) Switchboards.\n(26) Telautograph circuit connections.\n(27) Telegraph receiving sets.\n(28) Telephone and telegraph circuits.\n(29) Testing instruments.\n(30) Towers.\n(31) Underground conduit used wholly for telephone or telegraph wires and cable wires.","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":"91069a54b053101d32ffd1f2c78db8a2654dcb63bed43ec9725f22c3ecdb0a8f","source_id":"us-cfr","stale":true,"prev":"us/18-cfr-367.3960","next":"us/18-cfr-367.3980"},"notice":"GroundRules: Original legal text. Not legal advice."}