StacksVerified U.S. regulatory reference

18 CFR §367.2330

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)This account must include amounts owing to associate companies on notes, drafts, acceptances, or other similar evidences of indebtedness, and open accounts payable on demand or not more than one year from date of issue or creation.
  2. (b)Exclude from this account notes and accounts that are includible in account 223, Advances from associate companies (§ 367.2230).