{"data":{"id":"us/18-cfr-367.4581","jurisdiction":"us","citation":"18 CFR 367.4581","heading":"Account 458.1, Direct costs charged to non-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 non-associate companies. This account must not include any compensation for use of equity capital or 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":"9efd37bdea8768e2f19a45fd200e2e9ca514d867e8093d38f89fb231bd016239","source_id":"us-cfr","stale":true,"prev":"us/18-cfr-367.4580","next":"us/18-cfr-367.4582"},"notice":"GroundRules: Original legal text. Not legal advice."}