---
kind: "section"
citation: "18 C.F.R. § 367.1890"
title: "18"
number: "367.1890"
heading: "Account 189, Unamortized loss on reacquired debt."
url: "https://uscodex.org/cfr/18/367.1890"
---

# §367.1890. Account 189, Unamortized loss on reacquired debt.


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](/cfr/18/367.16.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.