§367.4180. Account 418, Non-operating rental income.
18 C.F.R. § 367.4180
The expenses shall include all elements of costs incurred in the ownership and rental of property and the accounts shall be maintained so as to permit ready summarization of operation, maintenance, rents, depreciation, and amortization.
Related taxes shall be recorded in Account 408.2, Taxes other than income taxes, other income and deductions (§ 367.4082) or Account 409.2, Income taxes, other income and deductions (§ 367.4092), as appropriate.
Notes, amendments, and revision history
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.