Statutes, codes, and regulations
Code of Federal Regulations
Title 18 - CONSERVATION OF POWER AND WATER RESOURCESChapter I - FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGYSubchapter U - REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACTPart 367 - UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT
Subpart J - OPERATING REVENUE CHART OF ACCOUNTS
Section 367.4572 - Account 457.2, Indirect costs charged to associate companies

18 C.F.R. § 367.4572

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Current through November 30, 2024
Section 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.

18 C.F.R. § 367.4572