18 CFR 367.4118 - Account 411.10, Accretion expense.

Regulations last checked for updates: Feb 09, 2026

Title 18 - Conservation of Power and Water Resources last revised: Feb 02, 2026

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