Code of Federal Regulations · Section

§ 367.4583 — Account 458.3, Compensation For Use Of Capital—Non-associate Companies

18 C.F.R. § 367.4583

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This account must include only the portion of compensation for use of equity capital and inter-company interest on indebtedness before income taxes that is properly allocable to services rendered to non-associate utility companies. A statement to support the basis for the compensation and how it was calculated must be attached to a separate journal entry, ledger system, or memorandum file.

18 C.F.R. § 367.4582 18 C.F.R. § 367.4584

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