17 C.F.R. § 256.457 Services rendered to associate companies.
Title 17 - Commodity and Securities Exchanges
This control account shall include amounts billed to associate companies for services rendered at cost. See accounts 457–1 through 457–3. Overbillings or underbillings arising from adjustments of estimated costs to actual costs shall be cleared through this account and concurrent adjustments made to other accounts involved.
Title 17: Commodity and Securities Exchanges
PART 256—UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935
1. income
§ 256.457 Services rendered to associate companies.
