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Title 17: Commodity and Securities Exchanges
CHAPTER II: SECURITIES AND EXCHANGE COMMISSION (CONTINUED)
PART 256: UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935
: 3. Current and Accrued Assets
256.143 - Accounts receivable.
This account shall include amounts due on open accounts, other than amounts due from associate companies.
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