§ 201.360 - Land and land rights.

Related Notices
- 96-7430. Final Rule. 96-7430. Editorial Changes to Various Regulations To Conform References to Revised Part 154; Order No. 586; Final Rule

Latest version.

This account shall include the cost of land and land rights used in connection with distribution operations. (See electric plant instruction 7.)
Note:
Do not include in this account the cost of permits to erect poles, towers, etc., or to trim trees. (See account 364, Poles, Towers and Fixtures, and account 365, Overhead Conductors and Devices.)

                    
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