17 C.F.R. § 256.234 Accounts payable to associate companies.
Title 17 - Commodity and Securities Exchanges
These accounts shall include notes and balances in open accounts due to associate companies within one year.
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
§ 256.234 Accounts payable to associate companies.