---
kind: "section"
citation: "18 C.F.R. § 367.2310"
title: "18"
number: "367.2310"
heading: "Account 231, Notes payable."
url: "https://uscodex.org/cfr/18/367.2310"
---

# §367.2310. Account 231, Notes payable.


This account must include the face value of all notes, drafts, acceptances, or other similar evidences of indebtedness, payable on demand or within a time not exceeding one year from date of issue, to other than associate 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.
