---
kind: "range"
citation: "18 C.F.R. §§ 367.4581–367.4584"
title: "18"
from: "367.4581"
to: "367.4584"
count: 4
url: "https://uscodex.org/cfr/18/367.4581..367.4584"
---

# §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.


# §367.4584. Account 458.4, Excess or deficiency on servicing non-associate utility companies.


This account must include the amount by which the aggregate price received for services rendered to non-associate utility companies differs from the sum of the total direct and indirect costs and compensation for use of capital which are properly allocable to such services (See accounts 458.1 through 458.3 ([§§ 367.4581 through 367.4583](/cfr/18/367.4581..367.4583.md)) and General Instructions in [§ 367.23](/cfr/18/367.23.md)).