§ 210.12-09 - Valuation and qualifying accounts.

§ 210.12-09 Valuation and qualifying accounts.

Column A - Description1	Column B - Balance at beginning of period	Column C - Additions		Column D - Deductions - describe	Column E - Balance at end of period
		(1) - Charged to costs and expenses	(2) - Charged to other accounts - describe

¹ List, by major classes, all valuation and qualifying accounts and reserves not included in specific schedules. Identify each class of valuation and qualifying accounts and reserves by descriptive title. Group (a) those valuation and qualifying accounts which are deducted in the balance sheet from the assets to which they apply and (b) those reserves which support the balance sheet caption, Reserves. Valuation and qualifying accounts and reserves as to which the additions, deductions, and balances were not individually significant may be grouped in one total and in such case the information called for under columns C and D need not be given.

[37 FR 14602, July 21, 1972. Redesignated and amended at 45 FR 63679, Sept. 25, 1980]