Sections
-
1
Section 1 Introduction to System of Accounts and Reports -
1-1
Sec. 1-1 Applicability of system of accounts and reports. -
1-2
Sec. 1-2 Waivers from this system of accounts and reports. -
1-3
Sec. 1-3 General description of system of accounts and reports. -
1-4
Sec. 1-4 System of accounts coding. -
1-5
Sec. 1-5 Records. -
1-6
Sec. 1-6 Accounting entities. -
1-7
Sec. 1-7 Interpretation of accounts. -
1-8
Sec. 1-8 Address for reports and correspondence. -
2
Section 2 General Accounting Policies -
2-1
Sec. 2-1 Generally accepted accounting principles. -
2-2
Sec. 2-2 Basis of allocation between entities. -
2-3
Sec. 2-3 Distribution of revenues and expenses within entities. -
2-4
Sec. 2-4 Accounting period. -
2-5
Sec. 2-5 Revenue and accounting practices.