18 CFR 367.25
§ 367.25 Determination of service cost.
United States · 18 CFR — Conservation of Power and Water Resources · Status: effective
Cite this
- Citation
- 18 CFR 367.25, § 367.25 Determination of service cost, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71427
- Permanent ID
ys:prov:71427@1- SHA-256
082f847d0864a6559bae95ed0091b69d58a55d36e52ec68a7b0bba6001148b0f
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
A service must be deemed at cost and fair allocation of costs requires an accurate accounting for the elements that makes up the aggregate expense of conducting the business of the service company. In the accounts prescribed in this part, the total amounts included in the expense accounts during any period plus the amount that appropriately may be added as compensation for the use of capital constitute cost during that period.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.