Code of Federal Regulations · Section

§ 367.4581 — Account 458.1, Direct Costs Charged To Non-associate Companies

18 C.F.R. § 367.4581

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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 non-associate companies. This account must not include any compensation for use of equity capital or interest on indebtedness.

Authorizing Statute