Title 46

PART 232

Part 232 - Uniform Financial Reporting Requirements

PART 232 - UNIFORM FINANCIAL REPORTING REQUIREMENTS Authority:Section 204(b), Merchant Marine Act, 1936, as amended (46 App. U.S.C. 1114(b)); 49 CFR 1.66. Source:48 FR 30122, June 30, 1983, unless otherwise noted.

• Authority: Section 204(b), Merchant Marine Act, 1936, as amended (46 App. U.S.C. 1114(b)); 49 CFR 1.66.
• Source: 48 FR 30122, June 30, 1983, unless otherwise noted.

46:8.0.1.2.8.0.1	SUBJGRP 1	Balance Sheet
46:8.0.1.2.8.0.1.1	SECTION 232.1	232.1 Purpose and applicability.
46:8.0.1.2.8.0.1.2	SECTION 232.2	232.2 General instructions.
46:8.0.1.2.8.0.1.3	SECTION 232.3	232.3 Chart of accounts.
46:8.0.1.2.8.0.1.4	SECTION 232.4	232.4 Balance sheet accounts.
46:8.0.1.2.8.0.2	SUBJGRP 2	Income Statement
46:8.0.1.2.8.0.2.5	SECTION 232.5	232.5 Income Statement Accounts.
46:8.0.1.2.8.0.2.6	SECTION 232.6	232.6 Financial report filing requirement.

---