[Code of Federal Regulations]
[Title 18, Volume 1]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 18CFR158.8]

[Page 544]
 
           TITLE 18--CONSERVATION OF POWER AND WATER RESOURCES
 
  CHAPTER I--FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY
 
PART 158_ACCOUNTS, RECORDS, AND MEMORANDA--Table of Contents
 
Sec. 158.8  Burden of proof.

    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