Regulations last checked for updates: Nov 22, 2024

Title 18 - Conservation of Power and Water Resources last revised: Oct 23, 2024
All TitlesTitle 18Chapter IPart 367Subpart H - Subpart H—Income Statement Chart of Accounts
View all text of Subpart H [§ 367.4000 - § 367.4320]
§ 367.4118 - Account 411.10, Accretion expense.

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.

authority: 15 U.S.C. 717
source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.
cite as: 18 CFR 367.4118
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