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12 CFR — Banks and Banking

Appendix E to Part 1024—Arithmetic Steps

United States · 12 CFR — Banks and Banking · Status: effective

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12 CFR — Banks and Banking, Appendix E to Part 1024—Arithmetic Steps, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/49601
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Step 1—Initial Trial Balance Step 2—Adjusted Trial Balance [Increase monthly balances to eliminate negative balances] Step 3—Trial Balance With Cushion Step 1—Initial Trial Balance Step 2—Adjusted Trial Balance [Increase monthly balances to eliminate negative balances] Step 3—Trial Balance With Cushion

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.