N.Y. Comp. Codes R. & Regs. tit. 10 § 451.8

Current through Register Vol. 46, No. 51, December 18, 2024

Section 451.8 - Accrual basis

The recognition of revenue when earned and expenses when incurred, together with acquired assets or related liabilities, without regard to the date of receipt or payment of cash.

N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.8