1. Regulations
  2. title 18
  3. chapter I
  4. part 367
  5. subpart F
  6. subjgrp 40
  7. § 367.1890

View all text of Subjgrp 40 [§ 367.1810 - § 367.1900]

§ 367.1890 - Account 189, Unamortized loss on reacquired debt.

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.

AUTHORITY: 15 U.S.C. 717

SOURCE: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.

CITE AS: 18 CFR 367.1890