§ 32.7160 - Other operating gains and losses.

Latest version.

Link to an amendment published at 67 FR 5698, Feb. 6, 2002. This amendment was delayed until Jan. 1, 2003, at 67 FR 20052, Apr. 24, 2002.
This account shall be charged or credited, as appropriate, to record the results of transactions, events or circumstances which are of an operational nature, but occur irregularly or are peripheral to the major or central operations of the company and not provided for elsewhere.
Effective Date Note:
At 67 FR 5698, Feb. 6, 2002, § 32.7160 was removed, effective Aug. 6, 2002. At 67 FR 20052, Apr. 24, 2002, the effective date was delayed until Jan. 1, 2003.

                    
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