§ 367.4583. Account 458.3, Compensation for use of capital---Non-associate companies.
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/us/cfr/t18/s§ 367.4583·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.