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Code · CFR · Title 18 — Conservation of Power and Water Resources · Part 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 · § 367.4581

§ 367.4581. Account 458.1, Direct costs charged to non-associate companies.

41 words·~1 min read·/us/cfr/t18/s§ 367.4581·

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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.
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