18 C.F.R. § 367.4581

Current through May 31, 2024
Section 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.

18 C.F.R. § 367.4581