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Code of Federal Regulations Title 18. Conservation of Power and Water Resources § 18.367.3910 Account 391, Office furniture and equipment

Current as of January 02, 2025 | Updated by Findlaw Staff

(a) This account must include the cost of office furniture and equipment owned by the service company and devoted to service company operations, and not permanently attached to buildings, except the cost of the furniture and equipment that the service company elects to assign to other property accounts on a functional basis.

(b) This account must include the following items:

(1) Bookcases and shelves.

(2) Desks, chairs, and desk equipment.

(3) Drafting-room equipment.

(4) Filing, storage, and other cabinets.

(5) Floor covering.

(6) Library and library equipment.

(7) Mechanical office equipment, such as accounting machines, typewriters, and other similar items.

(8) Safes.

(9) Tables.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 18. Conservation of Power and Water Resources § 18.367.3910 Account 391, Office furniture and equipment - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-18-conservation-of-power-and-water-resources/cfr-sect-18-367-3910/

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