18 CFR §367.4120
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.