{"data":{"id":"us/18-cfr-158.8","jurisdiction":"us","citation":"18 CFR 158.8","heading":"Burden of proof.","body":"The burden of proof to justify every accounting entry shall be on the person making, authorizing, or requiring such entry.\nCertification of Compliance with Accounting Regulations","path":["Title 18—Conservation of Power and Water Resources","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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-18.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:34Z","sha256":"556a0653ee312c7df3489368fea48c6bd64e6ab39e0cc9c72f492d9724cfed29","source_id":"us-cfr","stale":true,"prev":"us/18-cfr-158.7","next":"us/18-cfr-158.10"},"notice":"GroundRules: Original legal text. Not legal advice."}