(a) This account must include amounts owing to associate companies on notes, drafts, acceptances, or other similar evidences of indebtedness, and open accounts payable on demand or not more than one year from date of issue or creation.
(b) Exclude from this account notes and accounts that are includible in account 223, Advances from associate companies (§ 367.2230).
source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.
cite as: 18 CFR 367.2330