---
kind: "section"
citation: "18 C.F.R. § 367.2370"
title: "18"
number: "367.2370"
heading: "Account 237, Interest accrued."
url: "https://uscodex.org/cfr/18/367.2370"
---

# §367.2370. Account 237, Interest accrued.


This account must include the amount of interest accrued but not matured on all liabilities of the service company not including, however, interest that is added to the principal of the debt on which it is incurred. Supporting records must be maintained so as to show the amount of interest accrued on each obligation.


## 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.