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General Accounting Provisions | Midpage
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Code of Federal Regulations
Title 14
Chapter II
Subchapter A
Part 241
ECFRa1e3d3d65a1a610
General Accounting Provisions
1
Introduction to System of Accounts and Reports
1-1
Applicability of system of accounts and reports.
1-2
Waivers from this system of accounts and reports.
1-3
General description of system of accounts and reports.
1-4
System of accounts coding.
1-5
Records.
1-6
Accounting entities.
1-7
Interpretation of accounts.
1-8
Address for reports and correspondence.
2
General Accounting Policies
2-1
Generally accepted accounting principles.
2-2
Basis of allocation between entities.
2-3
Distribution of revenues and expenses within entities.
2-4
Accounting period.
2-5
Revenue and accounting practices.