StacksVerified U.S. regulatory reference

18 CFR §367.1420

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)This account must include amounts due from customers for service, and for merchandising, jobbing and contract work. This account must not include amounts due from associate companies.
  2. (b)This account must be maintained so as to permit ready segregation of the amounts due for merchandising, jobbing and contract work.