17 C.F.R. § 256.232 Accounts payable.
Title 17 - Commodity and Securities Exchanges
This account shall include all amounts payable by the service company within one year other than amounts payable to 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
7. current and accrued liabilities
§ 256.232 Accounts payable.