18 C.F.R. § 367.1840

Current through May 31, 2024
Section 367.1840 - Account 184, Clearing accounts

This account must include undistributed balances in clearing accounts at the date of the balance sheet. Balances in clearing accounts must be substantially cleared not later than the end of the calendar year unless the items held relate to a future period.

18 C.F.R. § 367.1840