StacksVerified U.S. regulatory reference

18 CFR §367.4270

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)This account must include the amount of interest on outstanding long-term debt issued or assumed by the service company, the liability for which is included in account 224, Other long-term debt (§ 367.2240).
  2. (b)This account must be kept or supported so as to show the interest accruals on each class and series of long-term debt.
  3. (c)This account must not include interest on nominally issued or nominally outstanding long-term debt, including securities assumed.