---
kind: "section"
citation: "18 C.F.R. § 367.2160"
title: "18"
number: "367.2160"
heading: "Account 216, Unappropriated retained earnings."
url: "https://uscodex.org/cfr/18/367.2160"
---

# §367.2160. Account 216, Unappropriated retained earnings.


This account must include the balances, either debit or credit, of unappropriated retained earnings arising from earnings of the service company. This account must not include any amounts representing the undistributed earnings of subsidiary companies.


## 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.