17 C.F.R. § 256.305 Structures and improvements.
Title 17 - Commodity and Securities Exchanges
(a) This account shall include the cost of all buildings and facilities and fixtures permanently attached thereto which are owned by the service company. (b) The cost of foundations which are specially provided for machinery, apparatus, or other equipment of the company shall be charged to the same account as the cost of such machinery, apparatus, or equipment. (c) Other fixtures temporarily attached to buildings shall not be included in the cost of the building but in the equipment account.
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
§ 256.305 Structures and improvements.
