---
kind: "section"
citation: "18 C.F.R. § 367.1720"
title: "18"
number: "367.1720"
heading: "Account 172, Rents receivable."
url: "https://uscodex.org/cfr/18/367.1720"
---

# §367.1720. Account 172, Rents receivable.

- (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](/cfr/18/367.1460.md)).

## 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.