18 CFR 367.1360
§ 367.1360 Account 136, Temporary cash investments.
United States · 18 CFR — Conservation of Power and Water Resources · Status: effective
Cite this
- Citation
- 18 CFR 367.1360, § 367.1360 Account 136, Temporary cash investments, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71470
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Full text
(a) This account must include the book cost of investments, such as demand and time loans, bankers' acceptances, United States Treasury certificates, marketable securities, and other similar investments, acquired for the purpose of temporarily investing cash.
(b) This account must be maintained so as to show separately temporary cash investments in securities of associate companies and of others. Records must be kept of any pledged investments.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.