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