§ 101.171 - Interest and dividends receivable (Major only).

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This account shall include the amount of interest on bonds, mortgages, notes, commercial paper, loans, open accounts, deposits, etc., the payment of which is reasonably assured, and the amount of dividends declared or guaranteed on stocks owned.
Note A:
Interest which is not subject to current settlement shall not be included herein but in the account in which is carried the principal on which the interest is accrued.
Note B:
Interest and dividends receivable from associated companies shall be included in account 146, Accounts receivable from associated companies.

                    
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