---
kind: "section"
citation: "18 C.F.R. § 367.1360"
title: "18"
number: "367.1360"
heading: "Account 136, Temporary cash investments."
url: "https://uscodex.org/cfr/18/367.1360"
---

# §367.1360. Account 136, Temporary cash investments.

- (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.

## 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.