[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: 18CFR4.6] [Page 70] TITLE 18--CONSERVATION OF POWER AND WATER RESOURCES CHAPTER I--FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY PART 4_LICENSES, PERMITS, EXEMPTIONS, AND DETERMINATION OF PROJECT COSTS--Table of Contents Subpart A_Determination of Cost of Projects Constructed Under License Sec. 4.6 Burden of proof. The burden of proof to sustain each item of claimed cost shall be upon the licensee and only such items as are in the opinion of the Commission supported by satisfactory proof may be entered in the electric plant accounts of the licensee. [Order 53, 44 FR 61948, Oct. 29, 1979]