---
kind: "section"
citation: "18 C.F.R. § 367.4118"
title: "18"
number: "367.4118"
heading: "Account 411.10, Accretion expense."
url: "https://uscodex.org/cfr/18/367.4118"
---

# §367.4118. Account 411.10, Accretion expense.


This account must be charged for accretion expense on the liabilities associated with asset retirement obligations included in account 230, Asset retirement obligations ([§ 367.2300](/cfr/18/367.2300.md)), related to service company property.


## 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.