View all text of Subpartii [§ 3721 - § 3723]
§ 3721. Accounting policies
(a) Establishment and maintenance of accounts; specifications
(b) Regulations establishing the basis of accounting for assets
(Pub. L. 96–70, title I, § 1311, Sept. 27, 1979, 93 Stat. 479; Pub. L. 104–201, div. C, title XXXV, § 3541(a), Sept. 23, 1996, 110 Stat. 2866.)