Subpart B. Subpart B—General Instructions
- § 32.11 - Companies subject to this part.
- § 32.12 - Records.
- § 32.13 - Accounts—general.
- § 32.14 - Regulated accounts.
- § 32.15 - [Reserved]
- § 32.16 - Changes in accounting standards.
- § 32.17 - Interpretation of accounts.
- § 32.18 - Waivers.
- § 32.19 - Address for reports and correspondence.
- § 32.20 - Numbering convention.
- § 32.21 - Sequence of accounts.
- § 32.22 - Comprehensive interperiod tax allocation.
- § 32.23 - Nonregulated activities.
- § 32.24 - Compensated absences.
- § 32.25 - Unusual items and contingent liabilities.
- § 32.26 - Materiality.
- § 32.27 - Transactions with affiliates.