§ 367.1840. Account 184, Clearing accounts.
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/us/cfr/t18/s§ 367.1840·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
This account must include undistributed balances in clearing accounts at the date of the balance sheet. Balances in clearing accounts must be substantially cleared not later than the end of the calendar year unless the items held relate to a future period.