U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 28, 2025

All TitlesTitle 47Chapter IPart 32Subpart C - Subpart C—Instructions for Balance Sheet Accounts
View all text of Subpart C [§ 32.101 - § 32.4550]
§ 32.1350 - Other current assets.

This account shall include the amount of all current assets which are not includable in Accounts 1120 through 1280.

[67 FR 5682, Feb. 6, 2002]
© 2016 GovRegs | About | Disclaimer | Privacy