18 CFR 367.4118
§ 367.4118 Account 411.10, Accretion expense.
United States · 18 CFR — Conservation of Power and Water Resources · Status: effective
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- Citation
- 18 CFR 367.4118, § 367.4118 Account 411.10, Accretion expense, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71567
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Full text
This account must be charged for accretion expense on the liabilities associated with asset retirement obligations included in account 230, Asset retirement obligations (§ 367.2300), related to service company property.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.