StacksVerified U.S. regulatory reference

18 CFR §367.9200

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)This account must include salaries, wages, bonuses and other consideration for services, with the exception of director's fees paid directly to officers and employees of the service company.
  2. (b)This account must be supported by time records and appropriately referenced to detailed records subdividing salaries and wages by departments or other functional organization units.