yourstate.us
18 CFR 367.4118

§ 367.4118 Account 411.10, Accretion expense.

United States · 18 CFR — Conservation of Power and Water Resources · Status: effective

Get this as JSONEmbed this
Cite this
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
Permanent ID
ys:prov:71567@1
SHA-256
e1e7ecb90ad9a23f9df8f6b12c0d0334db5521d32009f8f01e1c2adc9c9bb762

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

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.