17 C.F.R. § 256.303 Miscellaneous intangible plant.
Title 17 - Commodity and Securities Exchanges
(a) This account shall include the cost of patent rights, licenses, privileges, and other intangible property necessary or valuable in the conduct of the service company's operations and not specifically chargeable to any other account. (b) This account shall be maintained in such a manner that the service company can furnish full information with respect to the amounts included herein. Note: When any item included in this account is retired or expires, the book cost thereof shall be credited hereto and charged to account 426.5, Other deductions.
Title 17: Commodity and Securities Exchanges
PART 256—UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935
Service Company Property Accounts
§ 256.303 Miscellaneous intangible plant.
