18 C.F.R. · Conservation of Power and Water Resources
18 C.F.R. § 367.4583

Account 458.3, Compensation for use of capital-Non-associate companies.

Title 18 C.F.R. ● ACTIVE Primary Source
Regulatory Text

18 C.F.R. § 367.4583 — Account 458.3, Compensation for use of capital-Non-associate companies.

§ 367.4583 Account 458.3, Compensation for use of capital—Non-associate companies. 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.

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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BS-CFR18-SEC-554A6B
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18 C.F.R. § 367.4583
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The regulatory text of 18 C.F.R. § 367.4583 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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boisestandard.org United States Law CFR Title 18 18 C.F.R. § 367.4583