17 C.F.R. § 256.427 Interest on long-term debt.
Title 17 - Commodity and Securities Exchanges
This account shall include the amount of interest accrued on outstanding long-term debt owed by the service company to nonassociate persons.
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
1. income
§ 256.427 Interest on long-term debt.