17 C.F.R. § 256.135 Working funds.
Title 17 - Commodity and Securities Exchanges
This account shall include cash advanced to officers, agents, employees and others as petty cash or working funds.
Title 17: Commodity and Securities Exchanges
PART 256—UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935
3. current and accrued assets
§ 256.135 Working funds.