SUBPART B—General Instructions (§32.11 to §32.27)
- 32.11—Classification of companies.
- 32.12—Records.
- 32.13—Accounts—general.
- 32.14—Regulated accounts.
- 32.16—Changes in accounting standards.
- 32.17—Interpretation of accounts.
- 32.18—Waivers.
- 32.19—Address for reports and correspondence.
- 32.20—Numbering convention.
- 32.21—Sequence of accounts.
- 32.22—Comprehensive interperiod tax allocation.
- 32.23—Nonregulated activities.
- 32.24—Compensated absences.
- 32.25—Unusual items and contingent liabilities.
- 32.26—Materiality.
- 32.27—Transactions with affiliates.