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Code of Federal Regulations Title 18. Conservation of Power and Water Resources § 18.367.4583 Account 458.3, Compensation for use of capital—Non-associate companies

Current as of January 02, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 18. Conservation of Power and Water Resources § 18.367.4583 Account 458.3, Compensation for use of capital—Non-associate companies - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-18-conservation-of-power-and-water-resources/cfr-sect-18-367-4583/

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