18 CFR 367.2230
§ 367.2230 Account 223, Advances from associate companies.
United States · 18 CFR — Conservation of Power and Water Resources · Status: effective
Cite this
- Citation
- 18 CFR 367.2230, § 367.2230 Account 223, Advances from associate companies, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71503
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Full text
(a) This account must include the face value of notes payable to associate companies and the amount of open book accounts representing advances from associate companies. It does not include notes and open accounts representing indebtedness subject to current settlement that are includible in account 233, Notes payable to associate companies (§ 367.2330), or account 234, Accounts payable to associate companies (§ 367.2340).
(b) The records supporting the entries to this account must be kept so that the service company can furnish complete information concerning each note and open account.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.