46 C.F.R. § 232.3 Chart of accounts.
Title 46 - Shipping
(a) Purpose of accounts. A contractor shall use this chart of accounts as a guide for preparing the financial statements and for other required financial reports required to be submitted to the Maritime Administration. However, whenever there is a conflict between the meaning of any term used in the Chart of Accounts in this part 232 and that stated in any revision to generally accepted accounting principles, the meaning of the latter shall control and shall be followed. (b) Account numbers. Contractors are not required to use these account numbers or titles for their internal accounting. [48 FR 30122, June 30, 1983, as amended at 58 FR 62044, Nov. 24, 1993]
Title 46: Shipping
PART 232—UNIFORM FINANCIAL REPORTING REQUIREMENTS
§ 232.3 Chart of accounts.
