U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 28, 2025

All TitlesTitle 18Chapter IPart 367Subpart H - Subpart H—Income Statement Chart of Accounts
View all text of Subpart H [§ 367.4000 - § 367.4320]
§ 367.4320 - Account 432, Allowance for borrowed funds used during construction—Credit.

This account must include concurrent credits for allowance for borrowed funds used during construction.

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