17 C.F.R. § 256.146 Accounts receivable from associate companies.
Title 17 - Commodity and Securities Exchanges
This account shall include notes and balances in open accounts due from associate companies which are expected to be paid in full within one year. Note: Occasional payments to accommodate an associate company for emergency purposes or where obvious increased cost or time problems would be incurred shall be included in this account, but shall be segregated in a subaccount. Expenditures which do not pertain to performance of services by the service company shall be paid directly by the associate company.
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
§ 256.146 Accounts receivable from associate companies.
