Account 392, Transportation equipment.
18 C.F.R. § 367.3920
in effectEffective: 2024-07-01(a) This account must include the cost of transportation vehicles used for service company purposes.
(b) This account must include the following items:
(1) Airplanes.
(2) Automobiles.
(3) Bicycles.
(4) Electrical vehicles.
(5) Motor trucks.
(6) Motorcycles.
(7) Repair cars or trucks.
(8) Tractors and trailers.
(9) Other transportation vehicles.
Source: eCFRURL: https://www.ecfr.gov/api/versioner/v1/full/2024-07-01/title-18.xmlFetched: 7/26/2026