{"data":{"id":"us/18-cfr-41.8","jurisdiction":"us","citation":"18 CFR 41.8","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.","path":["Title 18—Conservation of Power and Water Resources","CHAPTER I—FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY","SUBCHAPTER B—REGULATIONS UNDER THE FEDERAL POWER ACT","PART 41—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":"cfef888da216f52734e2a2f882869f4decd694b18d6bdc154c032f5946b61218","source_id":"us-cfr","stale":true,"prev":"us/18-cfr-41.7","next":"us/18-cfr-41.10"},"notice":"GroundRules: Original legal text. Not legal advice."}