CFR > Title 17 - Commodity and Securities Exchanges > CHAPTER II—SECURITIES AND EXCHANGE COMMISSION > PART 256—UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 > 256.311—Other service company property.

256.311—Other service company property.

(a) This account shall include the cost of service company property owned by the service company not provided for elsewhere.
(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.