17 C.F.R. § 256.143 Accounts receivable.
Title 17 - Commodity and Securities Exchanges
This account shall include amounts due on open accounts, other than amounts due from associate companies.
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
§ 256.143 Accounts receivable.