C.F.R. » Title 18 » CHAPTER I—FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY › SUBCHAPTER E—REGULATIONS UNDER NATURAL GAS ACT › PART 158—ACCOUNTS, RECORDS, MEMORANDA AND DISPOSITION OF CONTESTED AUDIT FINDINGS AND PROPOSED REMEDIES

18 C.F.R. § 158.8

Burden of proof

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The burden of proof to justify every accounting entry shall be on the person making, authorizing, or requiring such entry.

Certification of Compliance with Accounting Regulations