Account 174, Miscellaneous current and accrued assets.
18 C.F.R. § 367.1740
in effectEffective: 2024-07-01This account must include the book cost of all other current and accrued assets, appropriately designated and supported so as to show the nature of each asset included in the account.
Source: eCFRURL: https://www.ecfr.gov/api/versioner/v1/full/2024-07-01/title-18.xmlFetched: 7/26/2026
