18 CFR 367.4581

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

United States · 18 CFR — Conservation of Power and Water Resources · Status: effective

Cite this

Citation: 18 CFR 367.4581, § 367.4581 Account 458.1, Direct costs charged to non-associate companies, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71603
Permanent ID: ys:prov:71603@1
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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.