18 CFR 367.1840

§ 367.1840 Account 184, Clearing accounts.

United States · 18 CFR — Conservation of Power and Water Resources · Status: effective

Cite this

Citation: 18 CFR 367.1840, § 367.1840 Account 184, Clearing accounts, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71490
Permanent ID: ys:prov:71490@1
SHA-256: 58385e1281843534249f41a7db169b6e3bdf2112a6b000f0af0940cca260c68c

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Full text

This account must include undistributed balances in clearing accounts at the date of the balance sheet. Balances in clearing accounts must be substantially cleared not later than the end of the calendar year unless the items held relate to a future period.

Legislative history

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