§367.1420. Account 142, Customer accounts receivable.
18 C.F.R. § 367.1420
This account must include amounts due from customers for service, and for merchandising, jobbing and contract work. This account must not include amounts due from associate companies.
This account must be maintained so as to permit ready segregation of the amounts due for merchandising, jobbing and contract work.
Notes, amendments, and revision history
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.