Account 432, Allowance for borrowed funds used during construction—Credit.
18 C.F.R. § 367.4320
in effectEffective: 2024-07-01This account must include concurrent credits for allowance for borrowed funds used during construction.
Source: eCFRURL: https://www.ecfr.gov/api/versioner/v1/full/2024-07-01/title-18.xmlFetched: 7/26/2026