18 CFR 367.4583

§ 367.4583 Account 458.3, Compensation for use of capital—Non-associate companies.

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

Cite this

Citation: 18 CFR 367.4583, § 367.4583 Account 458.3, Compensation for use of capital—Non-associate companies, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71605
Permanent ID: ys:prov:71605@1
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Full text

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.

Legislative history

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