StacksVerified U.S. regulatory reference

47 CFR §32.6110

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)Companies shall use this account for expenses of the type and character detailed in Accounts 6112 through 6114.
  2. (b)Credits shall be made to this account by companies for amounts transferred to Construction and/or other Plant Specific Operations Expense accounts. These amounts shall be computed on the basis of direct labor hours.