Code of Federal Regulations · Section
§ 367.4320 — Account 432, Allowance For Borrowed Funds Used During Construction—Credit
18 C.F.R. § 367.4320
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This account must include concurrent credits for allowance for borrowed funds used during construction.
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