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  2. Title 18 - Conservation of Power and Water Resources
  3. Chapter I - FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY
  4. Subchapter U - REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT
  5. Part 367 - UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT
  6. Subpart H - Income Statement Chart of Accounts
  7. Topic - Service Company Operating Income
  8. 18 CFR § 367.4031
18 CFR § 367.4031
Account 403.1, Depreciation expense for asset retirement costs
April 15, 2021
CFR

This account must include the depreciation expense for asset retirement costs included in service company property.

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§ 367.4030 Account 403, Depreciation expense
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§ 367.4040 Account 404, Amortization of limited-term property

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