---
kind: "section"
citation: "18 C.F.R. § 367.1420"
title: "18"
number: "367.1420"
heading: "Account 142, Customer accounts receivable."
url: "https://uscodex.org/cfr/18/367.1420"
---

# §367.1420. Account 142, Customer accounts receivable.

- (a) 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.
- (b) This account must be maintained so as to permit ready segregation of the amounts due for merchandising, jobbing and contract work.

## 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.