17 C.F.R. § 210.12-09 Valuation and qualifying accounts.
Title 17 - Commodity and Securities Exchanges
[37 FR 14602, July 21, 1972. Redesignated and amended at 45 FR 63679, Sept. 25, 1980]
Title 17: Commodity and Securities Exchanges
PART 210—FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975
Form and Content of Schedules
§ 210.12-09 Valuation and qualifying accounts.
---------------------------------------------------------------------------------------------------------------- Column C_Additions Column Column B_Balance ------------------------------------- A_Description at beginning of (1)_Charged to (2)_Charged to Column Column E_Balance \1\ period costs and other D_Deductions_describe at end of period expenses accounts_describe---------------------------------------------------------------------------------------------------------------- ---------------------------------------------------------------------------------------------------------------- \1\ List, by major classes, all valuation and qualifying accounts and reserves not included in specific schedules. Identify each class of valuation and qualifying accounts and reserves by descriptive title. Group (a) those valuation and qualifying accounts which are deducted in the balance sheet from the assets to which they apply and (b) those reserves which support the balance sheet caption, Reserves. Valuation and qualifying accounts and reserves as to which the additions, deductions, and balances were not individually significant may be grouped in one total and in such case the information called for under columns C and D need not be given.
