---
kind: "range"
citation: "18 C.F.R. §§ 367.4571–367.4573"
title: "18"
from: "367.4571"
to: "367.4573"
count: 3
url: "https://uscodex.org/cfr/18/367.4571..367.4573"
---

# §367.4571. Account 457.1, Direct costs charged to associate companies.


This account must include those direct costs that can be identified through a cost allocation system as being applicable to services performed for associate companies. This account must not include any compensation for use of equity capital or inter-company interest on indebtedness.


# §367.4572. Account 457.2, Indirect costs charged to associate companies.


This account must include recovery of those indirect costs that cannot be separately identified to a single or group of associate companies and therefore must be allocated. Only journal or memorandum entries should be prepared monthly, by departments, for all such cost accumulated and billed to customers. Amounts billed to associate companies must be included in this account. This account must not include any compensation for use of equity capital or inter-company interest on indebtedness.


# §367.4573. Account 457.3, Compensation for use of capital-associate companies.


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 each associate company.