18 C.F.R. § 367.1890 – Account 189, Unamortized loss on reacquired debt. | Midpage
§ 367.1890
18 C.F.R. § 367.1890
Account 189, Unamortized loss on reacquired debt.
Effective Jan 3, 2017
This account must include the losses on long-term debt reacquired or redeemed. The amounts in this account must be amortized in accordance with General Instruction § 367.16.