18 C.F.R. § 367.2310

Account 231, Notes payable

Read at: eCFRecfr.gov CornellLII GovInfogovinfo.gov CasesGoogle Scholar

This account must include the face value of all notes, drafts, acceptances, or other similar evidences of indebtedness, payable on demand or within a time not exceeding one year from date of issue, to other than associate companies.