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

18 C.F.R. § 367.4583
in effectEffective: 2024-07-01
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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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