U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 29, 2025

All TitlesTitle 46Chapter IIPart 232 - PART 232—UNIFORM FINANCIAL REPORTING REQUIREMENTS

BALANCE SHEET
§ 232.4 - Balance sheet accounts.
§ 232.1 - Purpose and applicability.
§ 232.2 - General instructions.
§ 232.3 - Chart of accounts.

INCOME STATEMENT
§ 232.5 - Income Statement Accounts.
§ 232.6 - Financial report filing requirement.
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