Subjgrp 1. General Accounting Provisions

• Section 1 - Section 1 Introduction to System of Accounts and Reports
• Sec. 1-1 - Sec. 1-1 Applicability of system of accounts and reports.
• Sec. 1-2 - Sec. 1-2 Waivers from this system of accounts and reports.
• Sec. 1-3 - Sec. 1-3 General description of system of accounts and reports.
• Sec. 1-4 - Sec. 1-4 System of accounts coding.
• Sec. 1-5 - Sec. 1-5 Records.
• Sec. 1-6 - Sec. 1-6 Accounting entities.
• Sec. 1-7 - Sec. 1-7 Interpretation of accounts.
• Sec. 1-8 - Sec. 1-8 Address for reports and correspondence.
• Section 2 - Section 2 General Accounting Policies
• Sec. 2-1 - Sec. 2-1 Generally accepted accounting principles.
• Sec. 2-2 - Sec. 2-2 Basis of allocation between entities.
• Sec. 2-3 - Sec. 2-3 Distribution of revenues and expenses within entities.
• Sec. 2-4 - Sec. 2-4 Accounting period.
• Sec. 2-5 - Sec. 2-5 Revenue and accounting practices.