18 C.F.R. § 367.2160

Current through May 31, 2024
Section 367.2160 - Account 216, Unappropriated retained earnings

This account must include the balances, either debit or credit, of unappropriated retained earnings arising from earnings of the service company. This account must not include any amounts representing the undistributed earnings of subsidiary companies.

18 C.F.R. § 367.2160