---
kind: "section"
citation: "18 C.F.R. § 367.1240"
title: "18"
number: "367.1240"
heading: "Account 124, Other investments."
url: "https://uscodex.org/cfr/18/367.1240"
---

# §367.1240. Account 124, Other investments.

- (a) This account must include the book cost of investments in securities issued or assumed by non-associate companies, investment advances to these companies, and any investments not accounted for elsewhere. This account must also include unrealized holding gains and losses on trading and available-for-sale types of security investments. Include also the offsetting entry to the recording of amortization of discount or premium on interest bearing investments. (See account 419, Interest and dividend income ([§ 367.4190](/cfr/18/367.4190.md)).)
- (b) The records must be maintained in a manner so as to show the amount of each investment and the investment advances to each person.

## Notes

### Authority

Authority: 15 U.S.C. 717 et seq., 16 U.S.C. 791a et seq., and 42 U.S.C. 16451-16463.

### Source

Source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.