---
kind: "section"
citation: "18 C.F.R. § 367.4120"
title: "18"
number: "367.4120"
heading: "Account 412, Cost and expenses of construction or other services."
url: "https://uscodex.org/cfr/18/367.4120"
---

# §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](/cfr/18/367.24.md), Construction and service contracts for other companies) and the cost of services performed for others not provided for elsewhere.


## 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.