18 CFR 367.4120
§ 367.4120 Account 412, Cost and expenses of construction or other services.
United States · 18 CFR — Conservation of Power and Water Resources · Status: effective
Cite this
- Citation
- 18 CFR 367.4120, § 367.4120 Account 412, Cost and expenses of construction or other services, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71568
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Full text
This account must include expenditures related to the performance of construction or service contracts, under which the service company undertakes projects to construct physical property for associate or non-associate companies (see General Instructions § 367.24, Construction and service contracts for other companies) and the cost of services performed for others not provided for elsewhere.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.