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18 CFR Part 101, Account 426.4: civic and political expenses

Specific account text and related special instructions distinguish nonoperating political expenses and regulatory appearances.

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Federal agencies
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Federal Energy Regulatory Commission / eCFR
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Federal agencies

Source notes

Locator: Other Income and Deductions, special instructions for Accounts 426.1–426.5 and Account 426.4. Current text checked October 26, 2026. Accounting classification is not an automatic retail-rate disallowance.

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