§ 367.4582. Account 458.2, Indirect costs charged to non-associate companies.
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/us/cfr/t18/s§ 367.4582·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
This account must include recovery of those indirect costs of services performed for non-associate companies that cannot be specifically assigned and therefore must be allocated. This account must not include any compensation for use of equity capital or inter-company interest on indebtedness.