17 C.F.R. § 256.224 Other long-term debt.
Title 17 - Commodity and Securities Exchanges
This account shall include all long-term debt to nonassociates and not subject to current settlement. Note: Subaccounts shall be maintained for each class of obligation, and records shall be maintained to show for each class the terms of the obligation, including the date of obligation, date of maturity, interest dates and rates, and security, if any.
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
6. long-term debt
§ 256.224 Other long-term debt.
