Code of Federal Regulations · Section
§ 367.4031 — Account 403.1, Depreciation Expense For Asset Retirement Costs
18 C.F.R. § 367.4031
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This account must include the depreciation expense for asset retirement costs included in service company property.
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