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.