N.Y. Comp. Codes R. & Regs. tit. 10 § 441.265
Current through Register Vol. 46, No. 53, December 31, 2024
To pay for a service before its receipt or enjoyment; such prepayment, as for insurance or rent, reflecting long-established commercial practices, contrasts with accrue (or the recognition of the receipt or enjoyment of other types of services paid for after their receipt or enjoyment).
N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.265