Code of Federal Regulations · Section

§ 367.4118 — Account 411.10, Accretion Expense

18 C.F.R. § 367.4118

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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.

18 C.F.R. § 367.4117 18 C.F.R. § 367.4120

Authorizing Statute

Regulation of natural gas companies
15 U.S.C. § 717
Short title
16 U.S.C. § 791a