Code of Federal Regulations · Section

§ 367.4120 — Account 412, Cost And Expenses Of Construction Or Other Services

18 C.F.R. § 367.4120

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This account must include expenditures related to the performance of construction or service contracts, under which the service company undertakes projects to construct physical property for associate or non-associate companies (see General Instructions § 367.24, Construction and service contracts for other companies) and the cost of services performed for others not provided for elsewhere.

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