Code of Federal Regulations · Section

§ 367.1720 — Account 172, Rents Receivable

18 C.F.R. § 367.1720

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(a) This account must include rents receivable or accrued on property rented or leased by the service company to others.

(b) Rents receivable from associate companies must be included in account 146, Accounts receivable from associate companies (§ 367.1460).

18 C.F.R. § 367.1710 18 C.F.R. § 367.1730

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