46 C.F.R. § 403.110 Accounting entities.
Title 46 - Shipping
Each Association shall be a separate accounting entity. However, the records shall be maintained with sufficient particularity to allocate items to each pilotage pool operation or nonpool operation and to support the equitable proration of items that are common to two or more pilotage pools.
Title 46: Shipping
PART 403—GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM
Subpart A—General
§ 403.110 Accounting entities.
