For reasons of administrative facility, all reserve fund investments, like reserve fund cash, are pooled to the extent that all the investments are charged to the one account (account 1176, Reserve Fund Investments) and are registered in the name of the reserve fund. Separate accountability of reserve fund investments by reserves, is prescribed and may be accomplished by a general ledger analysis, using a columnar ledger sheet. See also sections 1645-3.1 and 1647-5.1. A similar general ledger analysis is maintained of reserve fund cash. In this manner, the assets of each reserve can be accounted for, so that, at all times, each reserve may be reconciled with its assets.