Code of Federal Regulations · Section
§ 367.106 — Accounts 426.1, 426.2, 426.3, 426.4, And 426.5, Miscellaneous Expense Accounts
18 C.F.R. § 367.106
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These accounts must include miscellaneous expense items which are nonoperating in nature but which are properly deductible before determining total income before interest charges.
Authorizing Statute
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Regulation of natural gas companies15 U.S.C. § 717
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Short title16 U.S.C. § 791a