N.Y. Comp. Codes R. & Regs. tit. 10 § 451.75
Current through Register Vol. 46, No. 41, October 9, 2024
The accounting treatment accorded the receipt or accrual of revenue before it is earned, or the incurrence of an expenditure before the benefits therefrom are received.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.75