18 C.F.R. § 367.4571

Current through October 31, 2024
Section 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.

18 C.F.R. § 367.4571