---
kind: "range"
citation: "18 C.F.R. §§ 367.4581–367.4583"
title: "18"
from: "367.4581"
to: "367.4583"
count: 3
url: "https://uscodex.org/cfr/18/367.4581..367.4583"
---

# §367.4581. Account 458.1, Direct costs charged to non-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 non-associate companies. This account must not include any compensation for use of equity capital or interest on indebtedness.


# §367.4582. Account 458.2, Indirect costs charged to non-associate companies.


This account must include recovery of those indirect costs of services performed for non-associate companies that cannot be specifically assigned and therefore must be allocated. This account must not include any compensation for use of equity capital or inter-company interest on indebtedness.


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