Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 18 - Conservation of Power and Water Resources |
Chapter I - Federal Energy Regulatory Commission, Department of Energy |
SubChapter F - Accounts, Natural Gas Act |
Part 201 - Uniform System of Accounts Prescribed for Natural Gas Companies Subject to the Provisions of the Natural Gas Act |
§ 201.761 - Maintenance supervision and engineering.
Latest version.
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This account shall include the cost of labor, materials used and expenses incurred in the general supervision and direction of maintenance of the production and gathering facilities as a whole. Direct field supervision of specific jobs shall be charged to the appropriate maintenance account. (See operating expense instruction 1.)