Subpart B—General Instructions
Sections
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32.11
§ 32.11 Companies subject to this part. -
32.12
§ 32.12 Records. -
32.13
§ 32.13 Accounts—general. -
32.14
§ 32.14 Regulated accounts. -
32.15
§ 32.15 [Reserved] -
32.16
§ 32.16 Changes in accounting standards. -
32.17
§ 32.17 Interpretation of accounts. -
32.18
§ 32.18 Waivers. -
32.19
§ 32.19 Address for reports and correspondence. -
32.20
§ 32.20 Numbering convention. -
32.21
§ 32.21 Sequence of accounts. -
32.22
§ 32.22 Comprehensive interperiod tax allocation. -
32.23
§ 32.23 Nonregulated activities. -
32.24
§ 32.24 Compensated absences. -
32.25
§ 32.25 Unusual items and contingent liabilities. -
32.26
§ 32.26 Materiality. -
32.27
§ 32.27 Transactions with affiliates.