Standards for financial information.

CFR · 2024-01-01 · US · Title 7

(a) All financial information ( (b) For sole proprietorships and other situations where business assets are held personally, financial statements must be prepared using only the assets and liabilities directly attributable to the applicant's project. Assets, plus any improvements, must be valued at the lower of cost or market value.

official document · source cfr-2024 · id 7:§ 5001.9