18 C.F.R. § 367.4120

Current through October 31, 2024
Section 367.4120 - Account 412, Cost and expenses of construction or other services

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.

18 C.F.R. §367.4120