Title 18

SECTION 367.1890

367.1890 Account 189, Unamortized loss on reacquired debt.

§ 367.1890 Account 189, Unamortized loss on reacquired debt.

This account must include the losses on long-term debt reacquired or redeemed. The amounts in this account must be amortized in accordance with General Instruction § 367.16.

---