GENERAL ACCOUNTING PROVISIONS
- Section 1 - Introduction to System of Accounts and Reports
- Section 1-1 - Applicability of system of accounts and reports
- Section 1-2 - Waivers from this system of accounts and reports
- Section 1-3 - General description of system of accounts and reports
- Section 1-4 - System of accounts coding
- Section 1-5 - Records
- Section 1-6 - Accounting entities
- Section 1-7 - Interpretation of accounts
- Section 1-8 - Address for reports and correspondence
- Section 2 - General Accounting Policies
- Section 2-1 - Generally accepted accounting principles
- Section 2-2 - Basis of allocation between entities
- Section 2-3 - Distribution of revenues and expenses within entities
- Section 2-4 - Accounting period
- Section 2-5 - Revenue and accounting practices