---
kind: "section"
citation: "18 C.F.R. § 367.4570"
title: "18"
number: "367.4570"
heading: "Account 457, Services rendered to associate companies."
url: "https://uscodex.org/cfr/18/367.4570"
---

# §367.4570. Account 457, Services rendered to associate companies.


This account must include amounts billed to associate companies for services rendered at cost (See accounts 457.1 through 457.3 in [§§ 367.4571 through 367.4573](/cfr/18/367.4571..367.4573.md)). Overbillings or underbillings arising from adjustments of estimated costs to actual costs must be cleared through this account and concurrent adjustments made to other accounts involved.


## Notes

### Authority

Authority: 15 U.S.C. 717 et seq., 16 U.S.C. 791a et seq., and 42 U.S.C. 16451-16463.

### Source

Source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.