18 CFR §367.4583
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.