§367.1890. Account 189, Unamortized loss on reacquired debt.
18 C.F.R. § 367.1890
This account must include the losses on long-term debt reacquired or redeemed. The amounts in this account must be amortized in accordance with General Instruction § 367.16.
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.