StacksVerified U.S. regulatory reference

18 CFR §367.1720

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)This account must include rents receivable or accrued on property rented or leased by the service company to others.
  2. (b)Rents receivable from associate companies must be included in account 146, Accounts receivable from associate companies (§ 367.1460).