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FAR
Chapter II
Part 241
SECTION
Title
Time
Sec. 1-3
Sec. 1-3 General description of system of accounts and reports.
Dec. 28, 2023
Sec. 1-4
Sec. 1-4 System of accounts coding.
Dec. 28, 2023
Sec. 1-5
Sec. 1-5 Records.
Dec. 28, 2023
Sec. 1-6
Sec. 1-6 Accounting entities.
Dec. 28, 2023
Sec. 1-7
Sec. 1-7 Interpretation of accounts.
Dec. 28, 2023
Sec. 1-8
Sec. 1-8 Address for reports and correspondence.
Dec. 28, 2023
Section 2
Section 2 General Accounting Policies
Dec. 28, 2023
Sec. 2-1
Sec. 2-1 Generally accepted accounting principles.
Dec. 28, 2023
Sec. 2-2
Sec. 2-2 Basis of allocation between entities.
Dec. 28, 2023
Sec. 2-3
Sec. 2-3 Distribution of revenues and expenses within entities.
Dec. 28, 2023
Sec. 2-4
Sec. 2-4 Accounting period.
Dec. 28, 2023
Sec. 2-5
Sec. 2-5 Revenue and accounting practices.
Dec. 28, 2023
Section 3
Section 3 Chart of Balance Sheet Accounts
Dec. 28, 2023
Section 4
Section 4 General
Dec. 28, 2023
Section 5
Section 5 [Reserved]
Dec. 28, 2023
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