{"data":{"id":"us/18-cfr-367.3991","jurisdiction":"us","citation":"18 CFR 367.3991","heading":"Account 399.1, Asset retirement costs for service company property.","body":"This account must include asset retirement costs on service company property.","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":"7af405324a8be5b37a59ed64cf580fcdaeeb5ed3ec1dc3b98b964277a2da9a3d","source_id":"us-cfr","stale":true,"prev":"us/18-cfr-367.3990","next":"us/18-cfr-367.4000"},"notice":"GroundRules: Original legal text. Not legal advice."}