---
kind: "section"
citation: "18 C.F.R. § 367.1840"
title: "18"
number: "367.1840"
heading: "Account 184, Clearing accounts."
url: "https://uscodex.org/cfr/18/367.1840"
---

# §367.1840. Account 184, Clearing accounts.


This account must include undistributed balances in clearing accounts at the date of the balance sheet. Balances in clearing accounts must be substantially cleared not later than the end of the calendar year unless the items held relate to a future period.


## 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.