Title 18

SECTION 367.4581

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

§ 367.4581 Account 458.1, Direct costs charged to non-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 non-associate companies. This account must not include any compensation for use of equity capital or interest on indebtedness.

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