17 C.F.R. § 256.174 Miscellaneous current and accrued assets.
Title 17 - Commodity and Securities Exchanges
This account shall include the cost of all other current and accrued assets not provided for elsewhere. The records supporting this account shall be maintained so as to show the nature of each asset included herein.
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
§ 256.174 Miscellaneous current and accrued assets.