CFR›Title 18›Chapter I›Part 347 ContainsSection 347.1CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 PART 347—OIL PIPELINE DEPRECIATION STUDIES Sections 347.1 § 347.1 Material to support request for newly established or changed property account depreciation studies. Authority42 U.S.C. 7101-7352; 49 U.S.C. 60502; 49 App. U.S.C. 1-85. Previous 346 Part 346—Oil Pipeline Cost-of-Service Filing Requirements Next 348 Part 348—Oil Pipeline Applications for Market Power Determinations