17 C.F.R. § 256.242 Miscellaneous current and accrued liabilities.
Title 17 - Commodity and Securities Exchanges
This account shall include the amount of all other current and accrued liabilities not provided for elsewhere. The records supporting this account shall be maintained so as to show the nature of each liability 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
7. current and accrued liabilities
§ 256.242 Miscellaneous current and accrued liabilities.