§367.1720. Account 172, Rents receivable.

18 C.F.R. § 367.1720

(a)

This account must include rents receivable or accrued on property rented or leased by the service company to others.

(b)

Rents receivable from associate companies must be included in account 146, Accounts receivable from associate companies (§ 367.1460).

Notes, amendments, and revision history

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

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