§ 352.15 - Interest and dividends receivable.

Related Notices
- 03-9260. Final rule. 03-9260. Accounting, Financial Reporting, and Rate Filing Requirements for Asset Retirement Obligations
- 02-28294. Notice of proposed rulemaking. 02-28294. Accounting, Financial Reporting, and Rate Filing Requirements for Asset Retirement Obligations

Latest version.

(a) This account shall include the amount of interest due and accrued as of the date of the balance sheet on all interest-bearing obligations held by the carrier. This account shall also include the amount of dividends declared on stocks owned.

(b) Interest and dividends receivable from affiliated companies or on the carrier's own securities shall not be included in this account.

                    
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