18 CFR 367.1890 - Account 189, Unamortized loss on reacquired debt.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 28, 2025

View all text of Subpart F [§ 367.1010 - § 367.2830]

§ 367.1890 - Account 189, Unamortized loss on reacquired debt.

This account must include the losses on long-term debt reacquired or redeemed. The amounts in this account must be amortized in accordance with General Instruction § 367.16.