---
kind: "section"
citation: "18 C.F.R. § 367.2150"
title: "18"
number: "367.2150"
heading: "Account 215, Appropriated retained earnings."
url: "https://uscodex.org/cfr/18/367.2150"
---

# §367.2150. Account 215, Appropriated retained earnings.


This account must include the amount of retained earnings that has been appropriated or set aside for special purposes. Separate subaccounts must be maintained under titles that will designate the purpose for which each appropriation was made.


## 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.