1. Regulations
  2. title 18
  3. chapter I
  4. part 367
  5. subpart J
  6. § 367.4581

View all text of Subpart J [§ 367.4570 - § 367.4584]

§ 367.4581 - Account 458.1, Direct costs charged to non-associate companies.

This account must include those direct costs that can be identified through a cost allocation system as being applicable to services performed for non-associate companies. This account must not include any compensation for use of equity capital or interest on indebtedness.

AUTHORITY: 15 U.S.C. 717

SOURCE: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.

CITE AS: 18 CFR 367.4581