Section 223 - Advances from Associated CompaniesA. This account shall include the face value of notes payable to associated companies and the amount of open book accounts representing advances from associated companies. It does not include notes and open accounts representing indebtedness subject to current settlement which are includible in account 233, Notes Payable to Associated Companies, or account 234, Accounts Payable to Associated Companies.B. The records supporting the entries to this account shall be so kept that the utility can furnish complete information concerning each note and open account.