17 C.F.R. § 256.309 Automobiles, other vehicles, and related garage equipment.
Title 17 - Commodity and Securities Exchanges
This account shall include the delivered cost of all service company owned automobiles, vans, trucks, and other vehicles used by the service company in its operations. The cost of all tools, implements, and other equipment used in the inspection, maintenance, repair and overhaul of vehicles shall also be included in this 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
§ 256.309 Automobiles, other vehicles, and related garage equipment.
