---
kind: "section"
citation: "18 C.F.R. § 367.4583"
title: "18"
number: "367.4583"
heading: "Account 458.3, Compensation for use of capital—Non-associate companies."
url: "https://uscodex.org/cfr/18/367.4583"
---

# §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.


## 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.