{"data":{"id":"us/18-cfr-367.4571","jurisdiction":"us","citation":"18 CFR 367.4571","heading":"Account 457.1, Direct costs charged to associate companies.","body":"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.","path":["Title 18—Conservation of Power and Water Resources","CHAPTER I—FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY","SUBCHAPTER U—REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT","PART 367—UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT","Subpart J—Operating Revenue Chart of Accounts"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-18.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:34Z","sha256":"b071f391269f70fbf2623e08b510456e69e35d8ed51147156efde7d73251b2a3","source_id":"us-cfr","stale":true,"prev":"us/18-cfr-367.4570","next":"us/18-cfr-367.4572"},"notice":"GroundRules: Original legal text. Not legal advice."}