Sec. 32.1200 Notes receivable.
(a) This account shall include the cost of demand or time notes,
bills and drafts receivable, or other similar evidences (except interest
coupons) of money receivable on demand or within a time not exceeding
one year from date of issue.
(b) Subsidiary record categories shall be maintained in order that
the entity may separately report the amounts contained herein that
relate to affiliates and nonaffiliates. Such subsidiary record
categories shall be reported as required by part 43 of this Commission's
Rules and Regulations.
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