---
kind: "section"
citation: "18 C.F.R. § 367.106"
title: "18"
number: "367.106"
heading: "Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts."
url: "https://uscodex.org/cfr/18/367.106"
---

# §367.106. Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.


These accounts must include miscellaneous expense items which are nonoperating in nature but which are properly deductible before determining total income before interest charges.


## Notes

### Authority

Authority: 15 U.S.C. 717 et seq., 16 U.S.C. 791a et seq., and 42 U.S.C. 16451-16463.

### Source

Source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.