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Regulations last checked for updates: Apr 23, 2025
Title 46 - Shipping last revised: Mar 17, 2025
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Title 46
Chapter II
Part 232 - PART 232—UNIFORM FINANCIAL REPORTING REQUIREMENTS
BALANCE SHEET
§ 232.4 - Balance sheet accounts.
§ 232.1 - Purpose and applicability.
§ 232.2 - General instructions.
§ 232.3 - Chart of accounts.
INCOME STATEMENT
§ 232.5 - Income Statement Accounts.
§ 232.6 - Financial report filing requirement.
authority:
Section 204(b), Merchant Marine Act, 1936, as amended (46 App. U.S.C. 1114(b));
49 CFR 1.66
source:
48 FR 30122, June 30, 1983, unless otherwise noted.
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