Title 18
SECTION 367.4571
367.4571 Account 457.1, Direct costs charged to associate companies.
§ 367.4571 Account 457.1, Direct costs charged to associate companies.This account must include those direct costs that can be identified through a cost allocation system as being applicable to services performed for associate companies. This account must not include any compensation for use of equity capital or inter-company interest on indebtedness.