Code of Federal Regulations · Section

§ 367.4571 — Account 457.1, Direct Costs Charged To Associate Companies

18 C.F.R. § 367.4571

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

Authorizing Statute