Part 462. Instructions—Balance Sheet Accounts
- s 462.1 Purpose of balance sheet accounts.
- s 462.2 Current and accrued assets.
- s 462.3 Current and accrued liabilities.
- s 462.4 Securities owned.
- s 462.5 Discount, expense, and premium on capital stock.
- s 462.6 Discount, expense, and premium on long-term debt.
- s 462.7 Contingent assets and liabilities.
- s 462.8 Company securities owned.
- s 462.9 Nominally issued securities.