Legal · US
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Accounting of disclosures.
CFR · 2024-01-01
· US
· Title 46
(a) The Secretary shall make an accounting of each disclosure of any record contained in a system of records in accordance with 5 U.S.C. 552a(c)(1) and 552a(c)(2). (b) Except for a disclosure made under § 503.61(c)(7), the Secretary shall make the accounting described in paragraph (a) of this section available to any individual upon written request made in accordance with § 503.63(b) or § 503.63(c). (c) The Secretary shall make reasonable efforts to notify the individual when any record which pertains to such individual is disclosed to any person under compulsory legal process, when such process becomes a matter of public record.
official document
· source cfr-2024
Accounting of disclosures.
CFR · 2024-01-01
· US
· Title 49
Each operating administration, the Office of Inspector General, and the Office of the Secretary, with respect to each system of records under its control: (a) Except for disclosures made under § 10.35(a) (1) or (2) of this part, keep an accurate accounting of: (1) The date, nature, and purpose of each disclosure of a record to any person or to another agency made under § 10.33; and (2) The name and address of the person or agency to whom the disclosure is made; (b) Retains the accounting made under paragraph (a) of this section for at least five years or the life of the record, whichever is longer, after the disclosure for which the accounting is made; (c) Except for disclosures made under § 10.33(a)(7) of this part, makes the accounting made under paragraph (a)(1) of this section available to the individual named in the record at his request; and (d) Informs any person or other agency about any correction or notation of dispute made by the agency in accordance with § 10.45 of any record that has been disclosed to the person or agency if an accounting of the disclosure was made.
official document
· source cfr-2024
Accounting of funds upon termination of the order.
CFR · 2024-01-01
· US
· Title 7
Any funds collected as assessments pursuant to this subpart and remaining unexpended in the possession of the committee after termination of this part shall be distributed in such manner as the Secretary may direct:
official document
· source cfr-2024
Accounting of gifts.
CFR · 2024-01-01
· US
· Title 5
(a) OGE's Designated Agency Ethics Official (DAEO) will ensure that gifts are properly accounted for by following appropriate internal controls and accounting procedures. (b) The DAEO will maintain an inventory of donated personal property valued at over $500. The inventory will be updated each time an item is sold, excessed, destroyed or otherwise disposed of or discarded. (c) The DAEO will maintain a log of all gifts valued at over $500 accepted pursuant to this part. The log will include, to the extent known: (1) The name and address of the donor; (2) A description of the gift; and (3) The date the gift is accepted.
official document
· source cfr-2024
Accounting of the disclosures of records.
CFR · 2024-01-01
· US
· Title 45
(a) All disclosures of records covered by this part, except for the exemptions listed in paragraph (b) of this section, shall be accounted for by keeping a written record of the particular record disclosed, the name and address of the person or agency to whom or to which disclosed, and the date, nature, and purpose of the disclosure. (b) No accounting is required for disclosures of records to those officials and employees of the Commission who have a need for the record in the performance of their duties or if disclosure would be required under the Freedom of Information Act. 5 U.S.C. 552. (c) The accounting shall be maintained for 5 years or until the record is destroyed or transferred to the National Archives and Records Administrator for storage, in which event, the accounting pertaining to those records, unless maintained separately, shall be transferred with the records themselves. (d) The accounting of disclosures may be recorded in any system the Commission determines is sufficient for this purpose, however, the Commission must be able to construct from its system a listing of all disclosures. The system of accounting of disclosures is not a system of records under the definition in § 705.2(e) and no accounting need be maintained for disclosure of the accounting of disclosures. (e) Upon request of an individual to whom a record pertains, the accounting of the disclosures of that record shall be made available to the requester, provided that he or she has complied with
official document
· source cfr-2024
Accounting period.
CFR · 2024-01-01
· US
· Title 14
(a) The accounting year of each air carrier subject to this Uniform System of Accounts shall be the calendar year unless otherwise approved by the BTS. (b) Each air carrier shall keep its financial accounts and records on a full accrual basis for each quarter so that all transactions, as nearly as may reasonably be ascertained, shall be fully reflected in the air carrier's books for the quarter in which revenues have been earned and the costs attaching to the revenues so earned in each quarter have been incurred independently of the incidence of sales or purchases and settlement with debtors or creditors. (c) Expenditures incurred during the current accounting year which demonstrably benefit operations to be performed during subsequent accounting years to a significant extent shall be deferred and amortized to the period in which the related operations are performed when of sufficient magnitude to distort the accounting results of the year in which incurred. (d) Expenditures charged directly or amortized to operations within one accounting year shall not be reversed in a subsequent accounting year and reamortized or charged directly against operations of subsequent years except that retroactive adjustments are permitted where necessary to conform with adjustments required by the DOT for ratemaking purposes.
official document
· source cfr-2024
Accounting period.
CFR · 2024-01-01
· US
· Title 18
Each service company must keep its books on a monthly basis so that for each month all transactions applicable
official document
· source cfr-2024
Accounting period.
CFR · 2024-01-01
· US
· Title 46
Each Association subject to this part shall maintain its accounts on a calendar year basis unless otherwise approved by the Director.
official document
· source cfr-2024
Accounting procedures for like articles.
CFR · 2024-01-01
· US
· Title 26
(a) (1) FIFO method. (2) LIFO method. (3) Any method by which the actual manufacturer of the article is in fact identified. (b)
official document
· source cfr-2024
Accounting procedures for like articles.
CFR · 2024-01-01
· US
· Title 27
(a) (1) FIFO method. (2) LIFO method. (3) Any method by which the actual manufacturer of the article is in fact identified. (4) Any other method of determining the manufacturer of a particular article must be approved by the appropriate TTB officer before its adoption. After any method for identifying the manufacturer has been properly adopted, it may not be changed without first securing the consent of the appropriate TTB officer. (b)
official document
· source cfr-2024
Accounting procedures.
CFR · 2024-01-01
· US
· Title 32
(a) (2) Loaned property will be kept on the accountable records of the owning property account. The entry showing the quantities loaned will be supported by DD Form 1348-1 (receipt document), and copies of the loan agreement and surety bond (if required). The receipt document must be signed by the responsible official of the borrowing activity. It is then returned to the accountable property officer as a valid hand receipt for property accounting purposes. (3) Loans will be processed by accountable property officers according to normal supply procedures except as modified by this regulation. (4) Accountable property officers will keep loan files with enough documentation to provide an audit trail for loan transactions and a single source of accounting and billing for reimbursement. No separate property book accounts will be set up for these loans. (i) The loan request. If the request was made by telephone (urgent), a copy of the Memorandum for Record prepared to summarize the call will be used. (ii) The loan agreement. (iii) The surety bond (with cash, certified check, US treasury bonds, or adequate bond from a bonding company). (iv) The approving authorization to make the loan. (v) DD Form 1348-1 used for shipping the items. (vi) A master loan register with the loan control number and shipping document number. (b) (2) All shipments of loaned equipment will be documented on DOD single line item “release or receipt” document (DD Form 1348-1). These will be initiated by the len
official document
· source cfr-2024
Accounting provisions.
CFR · 2024-01-01
· US
· Title 26
(a) (2) Section 818(a)(2) provides that, to the extent permitted under this section, a life insurance company's method of accounting may be a combination of the accrual method with any other method of accounting permitted by chapter 1 of the Internal Revenue Code of 1954, other than the cash receipts and disbursements method. Thus, section 818(a)(2) specifically prohibits the use by a life insurance company of the cash receipts and disbursements method either separately or in combination with a permissible method of accounting. The term “method of accounting” includes not only the over-all method of accounting of the taxpayer but also the accounting treatment of any item. For purposes of section 818(a)(2), a life insurance company may elect to compute its taxable income under an over-all method of accounting consisting of the accrual method combined with the special methods of accounting for particular items of income and expense provided under other sections of chapter 1 of the Internal Revenue Code of 1954, other than the cash receipts and disbursements method. These methods of accounting for special items include the accounting treatment provided for depreciation (section 167), research and experimental expenditures (section 174), soil and water conservation expenditures (section 175), organizational expenditures (section 248), etc. In addition, a life insurance company may, where applicable, use the crop method of accounting (as provided in the regulations under sections
official document
· source cfr-2024
Accounting records.
CFR · 2024-01-01
· US
· Title 10
(a) The accounting records required by § 75.21 shall include, for each IAEA material balance area: (1) All inventory changes, so as to permit a determination of the book inventory at any time; (2) All measurement results that are used for determination of nuclear material quantities; and (3) All adjustments and corrections that have been made with respect to inventory changes, book inventories and physical inventories. (b) The records shall show, for each batch of nuclear material: material identification, batch data and source data. The (c) For each inventory change, the records shall show the date of the inventory change and, when appropriate, (1) the originating IAEA material balance area or the shipper, and (2) the receiving IAEA material balance area or the recipient.
official document
· source cfr-2024
Accounting records.
CFR · 2024-01-01
· US
· Title 14
(a) (b) (1) Third party contract costs. (2) Force account costs. (3) Administrative costs.
official document
· source cfr-2024
Accounting records.
CFR · 2024-01-01
· US
· Title 43
(a) Operators or lessees must maintain records that provide an accurate account of, or include all: (1) Oil shale mined; (2) Oil shale put through the processing plant and retort; (3) Mineral products produced and sold; (4) Shale oil products, shale gas, and shale oil by-products sold; and (5) Shale oil products and by-products that are consumed on-lease for the beneficial use of the lease. (b) The records must include relevant quality analyses of oil shale mined or processed and of all products including synthetic petroleum, shale oil, shale gas, and shale oil by-products sold. (c) Production and sale records must be made available for the BLM's examination during regular business hours.
official document
· source cfr-2024
Accounting reports.
CFR · 2024-01-01
· US
· Title 10
(a)(1) The accounting reports for each IAEA material balance area must consist of: (i) Inventory Change Reports (Nuclear Material Transaction Report); and (ii) Material status reports showing the material balance based on a physical inventory of nuclear material actually present. (2) These prescribed computer-readable forms replace the following forms which have been submitted in paper form: (i) The DOE/NRC Form 741; and (ii) The DOE/NRC Form 742. (b) The reports shall be based on data available as of the date of reporting and may be corrected at a later date, as required.
official document
· source cfr-2024
Accounting requirements for offsetting phonorecord reserves with returned phonorecords.
CFR · 2024-01-01
· US
· Title 37
(a) In the case of a phonorecord that has been relinquished from possession for purposes of sale accompanied by a privilege of return, as described in § 210.2(g)(3), where the phonorecord is (b) In such cases, the compulsory licensee shall reduce particular phonorecord reserves by the number of phonorecords that are returned during the month covered by the Monthly Statement of Account in the following manner: (1) If the number of phonorecords that are returned during the month covered by the Monthly Statement is smaller than the number comprising the earliest eligible phonorecord reserve, the compulsory licensee shall reduce this phonorecord reserve by the total number of returned phonorecords. Subject to the time limitations in § 210.2(g)(3)(ii), the number of phonorecords remaining in this reserve shall be available for use in subsequent months. (2) If the number of phonorecords that are returned during the month covered by the Monthly Statement is greater than the number of phonorecords comprising the earliest eligible phonorecord reserve but less than the total number of phonorecords comprising all eligible phonorecord reserves, the compulsory licensee shall first eliminate those phonorecord reserves, beginning with the earliest eligible phonorecord reserve, and continuing to the next succeeding phonorecord reserves, that are completely offset by returned phonorecords. Said compulsory licensee shall then reduce the next succeeding phonorecord reserve by the number of retu
official document
· source cfr-2024
Accounting requirements where sales revenue is “recognized.”
CFR · 2024-01-01
· US
· Title 37
Where under § 210.2(g)(3)(i), revenue from the sale of phonorecords is “recognized” during any month after the month in which the compulsory licensee actually first parted with their possession, said compulsory licensee shall reduce particular phonorecord reserves by the number of phonorecords for which revenue is being “recognized,” as follows: (a) If the number of phonorecords for which revenue is being “recognized” is smaller than the number of phonorecords comprising the earliest eligible phonorecord reserve, this phonorecord reserve shall be reduced by the number of phonorecords for which revenue is being “recognized.” Subject to the time limitations of § 210.2(g)(3)(ii), the number of phonorecords remaining in this reserve shall be available for use in subsequent months. (b) If the number of phonorecords for which revenue is being “recognized” is greater than the number of phonorecords comprising the earliest eligible phonorecord reserve but less than the total number of phonorecords comprising all eligible phonorecord reserves, the compulsory licensee shall first eliminate those phonorecord reserves, beginning with the earliest eligible phonorecord reserve and continuing to the next succeeding phonorecord reserves, that are completely offset by phonorecords for which revenue is being “recognized.” Said compulsory licensee shall then reduce the next succeeding phonorecord reserve by the number of phonorecords for which revenue is being “recognized” that have not been us
official document
· source cfr-2024
Accounting requirements.
CFR · 2024-01-01
· US
· Title 7
(a) Each borrower shall maintain its books of accounts on the accrual basis of accounting. All transactions shall be recorded in the period in which they occur and reconciled monthly. The books of accounts shall be closed at the end of each fiscal year and financial statements shall be prepared for the period and audited in accordance with the provisions of 7 CFR part 1773. (b) All books of accounts, records, and memoranda shall be maintained in such a manner as to fully support the journal entries to which they relate. The books and records referred to herein shall include records of a nontechnical nature such as minute books, stock and membership records, reports, correspondence, and memoranda. (c) Interpretations of Federal or State requirements shall be referred to the applicable commission exercising jurisdiction over the borrower. (d) Interpretations of RUS accounting requirements shall be referred to the Assistant Administrator, Program Accounting and Regulatory Analysis, Rural Utilities Service.
official document
· source cfr-2024
Accounting requirements.
CFR · 2024-01-01
· US
· Title 28
Neither the submission of a request for an FCPA Opinion, its pendency, nor the issuance of an FCPA Opinion, shall in any way alter the responsibility of an issuer to comply with the accounting requirements of 15 U.S.C. 78m(b)(2) and (3).
official document
· source cfr-2024
Accounting system administration.
CFR · 2024-01-01
· US
· Title 48
As prescribed in 242.7503, use the following clause:
official document
· source cfr-2024
Accounting system requirements.
CFR · 2024-01-01
· US
· Title 7
(a) Each Rural Development electric borrower must maintain and keep its books of accounts and all other books and records that support the entries in such books of accounts in accordance with §§ 1767.13-1767.31. (b) Each RUS electric borrower shall maintain and keep its books of accounts and all other books and records which support the entries in such books of accounts in accordance with § 1767.41, Accounting Methods and Procedures Required of All RUS Borrowers, herein, which prescribes accounting principles to be applied to specific factual circumstances.
official document
· source cfr-2024
Accounting system requirements.
CFR · 2024-01-01
· US
· Title 7
(a) Each RUS borrower subject to the jurisdiction of the Federal Communications Commission (FCC) or a State regulatory body shall maintain its accounts and records in accordance with the rules and regulations prescribed by that regulatory body. (b) Each RUS borrower not subject to regulatory control as specified in § 1770.11(a) shall maintain its accounts and records in accordance with the FCC Uniform System of Accounts as set forth in part 32 of the Commission's Rules and Regulations. (1) RUS borrowers maintaining the accounts prescribed in 47 CFR part 32 for Class A companies as of June 15, 2005, shall continue to do so. RUS suspends implementation of the reduced number of Class A and B accounts, until the Federal-State Joint Conference has reviewed them. (2) New borrowers under the RUS telecommunications program shall maintain the accounts prescribed in 47 CFR part 32 for Class A companies. (3) RUS borrowers maintaining the accounts prescribed for Class B companies may adopt the Class A accounts if they desire more detailed and sophisticated accounting records.
official document
· source cfr-2024
Accounting systems.
CFR · 2024-01-01
· US
· Title 43
An accounting system with a name and version listed at (a) For daily QTRs (see § 3175.104(a)), an operator or vendor must submit daily QTRs to the BLM both from the accounting system and directly from the flow computer for at least 6 consecutive monthly reporting periods; (b) For hourly QTRs (see § 3175.104(a)), an operator must submit hourly QTRs to the BLM both from the accounting system and directly from the flow computer for at least 15 consecutive daily reporting periods. (A vendor may submit such information on behalf of an operator); (c) For configuration logs (see § 3175.104(b)), an operator must submit at least 10 configuration logs to the BLM taken at random times covering a span of at least 6 months both from the accounting system and directly from the flow computer. (A vendor may submit such information on behalf of an operator); (d) For event logs (see § 3175.104(c)), an operator must submit an event log to the BLM containing at least 50 events both from the accounting system and directly from the flow computer. (A vendor may submit such information on behalf of an operator); (e) For alarm logs (see § 3175.104(d)), an operator must submit an alarm log to the BLM containing at least 50 alarm conditions both from the accounting system and directly from the flow computer (a vendor may submit such information on behalf of an operator); (f) The BLM may require additional tests and records that may be necessary to determine that the software meets the requirements of §
official document
· source cfr-2024
Accounting to be on accrual basis.
CFR · 2024-01-01
· US
· Title 18
(a) The service company is required to keep its accounts on the accrual basis. This requires the inclusion in its accounts of all known transactions of appreciable amount that affect the accounts. If bills covering the transactions have not been received or rendered, the amounts must be estimated and appropriate adjustments made when the bills are received. When the (b) When payments are made in advance for items such as insurance, rents, taxes or interest, the amount applicable to future periods must be charged to account 165, Prepayments (§ 367.1650), and spread over the periods to which they are applicable by credits to account 165 (§ 367.1650), and charges to the accounts appropriate for the expenditure.
official document
· source cfr-2024
Accounting, bookkeeping, budgeting, and financial management systems.
CFR · 2024-01-01
· US
· Title 7
(a) (b) (2) Borrowers must describe their accounting, bookkeeping, budget preparation, and financial reporting procedures in their management plan. (3) Borrowers must notify the Agency of any changes in their accounting, bookkeeping, budget preparation, and financial management reporting systems through a revision of their management plan. (c) (2) At a minimum, borrowers must maintain the accounts required by their loan agreement or resolution. (3) The following list identifies the financial accounts that are required for each housing project. Additional accounts may be required by third-party lenders. Accounts are to be funded in the following priority order, except that paragraphs (c)(3)(iv), (v), and (vi) of this section are funded directly by tenant security deposits or patron capital receipts respectively: (i) General operating account; (ii) Real estate tax and insurance account (if not part of the general operating account or unless escrowed by the Agency); (iii) Reserve account (unless escrowed by the Agency in accordance with § 3560.65); (iv) Tenant security deposit account; (v) Membership fee account for cooperative housing; and (vi) For cooperative housing only, a patron capital account. (4) Amounts escrowed for taxes and insurance may be kept in the general operating account as long as the accounting system reflects the amount escrowed. (5) Regardless of the number or types of accounts established, the borrower must meet the following requirements: (i) All housing
official document
· source cfr-2024
Accounting, monitoring, and reporting requirements.
CFR · 2024-01-01
· US
· Title 7
(a) Awardees must adopt a system of accounts for maintaining financial records acceptable to the Agency, as described in 7 CFR part 1770, subpart B. (b) Awardees subject to 2 CFR part 200 must submit annual audited financial statements along with a report on compliance and on internal control over financial reporting, in accordance with 2 CFR part 200, subpart F. (c) Awardees not subject to 2 CFR part 200 must submit annual comparable audited financial statements along with a report on compliance and on internal control over financial reporting in accordance with the requirements of 7 CFR part 1773 using the RUS' online reporting system. The Certified Public Accountant (CPA) conducting the annual audit is selected by the borrower and must be satisfactory to RUS as set forth in 7 CFR 1773, subpart B, “RUS Audit Requirements.” (d) Thirty (30) calendar days after the end of each calendar year quarter, Awardees must submit to RUS, balance sheets, income statements, statements of cash flow, rate package summaries, and the number of customers taking broadband service on a per community basis utilizing RUS' on-line reporting system. These reports must be submitted throughout the loan amortization period or for the economic life of the facilities funded with a grant. (e) Awardees will be required to submit annually updated service area (f) Awardees must comply with all reasonable Agency requests to support ongoing monitoring efforts. The Awardee shall afford RUS, through its represen
official document
· source cfr-2024
Accounting, reporting, and monitoring requirements.
CFR · 2024-01-01
· US
· Title 7
(a) Awardees must adopt a system of accounts for maintaining financial records acceptable to the Agency, as described in 7 CFR part 1770, subpart B. (b) Awardees will be required to prepare audits as follows: (1) If the awardee is a for-profit entity, an electric or telecommunications cooperative, or any other entity not covered by the definition of “non-Federal entity” in 2 CFR 200.1, the awardee shall provide an independent audit report in accordance with 7 CFR part 1773 and the award agreement. The certified public accountant (CPA) conducting the annual audit is selected by the awardee and must be approved by RUS as set forth in 7 CFR 1773.5. (2) If the awardee is a non-Federal entity, as defined in 2 CFR 200.1, the (c) Loan and loan/grant combination Awardees must submit to RUS 30 calendar days after the end of each calendar year quarter, balance sheets, income statements, statements of cash flow, rate package summaries, and the number of customers subscribing to broadband service from the Awardee utilizing RUS' online reporting system. These reports must be submitted throughout the loan amortization period. (d) Loan and loan/grant combination Awardees must submit annually updated service area maps through the RUS mapping tool showing the areas where construction has been completed and premises are receiving service until the entire proposed funded service area can receive service at the broadband lending speed. At the end of the project, Awardees must submit a service ar
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 7
(a) If, at the end of a fiscal period, the assessments collected are in excess of expenses incurred, such excess shall be accounted for in accordance with one of the following: (1) If such excess is not retained in a reserve, as provided in paragraph (a)(2) of this section, it shall be refunded proportionately to the persons from whom collected. (2) The committee, with the approval of the Secretary may carry over such excess into subsequent fiscal periods as a reserve: (b) All funds received by the committee pursuant to the provisions of this part shall be used solely for the purpose specified in this part and shall be accounted for in the manner provided in this part. The Secretary may at any time require the committee and its members to account for all receipts and disbursements. (c) Upon the removal or expiration of the terms of office of any member of the committee, such member shall account for all receipts and disbursements and deliver all property and funds in his possession to the committee, and shall execute such assignments and other instruments as may be necessary or appropriate to vest in the committee full title to all of the property, funds, and claims vested in such member pursuant to this part. (d) The committee may make recommendations to the Secretary for one or more of the members thereof, or any other person, to act as a trustee for holding records, funds, or any other committee property during periods of suspension of this subpart, or during any period or
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 7
(a) If, at the end of a fiscal year, the assessments collected are in excess of expenses incurred, such excess shall be accounted for as follows: (1) Except as provided in paragraph (a)(2) of this section, each person entitled to a proportionate refund of the excess assessment shall be credited with such refund against the operation of the following fiscal year unless such person demands repayment thereof, in which event it shall be paid to him: (2) The Secretary, upon recommendation of the committee, may determine that it is appropriate for the maintenance and functioning of the committee that the funds remaining at the end of a fiscal year which are in excess of the expenses necessary for committee operations during such year may be carried over into following years as a reserve. Such reserve may be established at an amount not to exceed approximately 3 fiscal years' operational expenses. Funds in the reserve may be used to cover the necessary expenses of liquidation, in the event of termination of this part, and to cover the expenses incurred for the maintenance and functioning of the committee during any fiscal year when there is crop failure, or during any period of suspension of any or all of the provisions of this part. Such reserve may also be used by the committee to finance its operations during any fiscal year prior to the time that assessment income is sufficient to cover such expenses and to cover deficits incurred during any fiscal year when income is less than
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 7
If, at the end of a fiscal period the assessments collected are in excess of expenses incurred, each commodity committee, with the approval of the Secretary, may carry over such excess into subsequent fiscal periods as a reserve:
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 7
(a) If, at the end of a fiscal period, the assessments collected are in excess of expenses incurred, such excess shall be accounted for in accordance with one of the following: (1) If such excess is not retained in a reserve, as provided in paragraph (a)(2) of this section, it shall be refunded proportionately to the persons from whom it was collected: (2) The committee, with the approval of the Secretary, may carry over such excess into subsequent fiscal periods as a reserve: (b) All funds received by the committee pursuant to the provisions of this part shall be used solely for the purpose specified in this part and shall be accounted for in the manner provided in this part. The Secretary may at any time require the committee and its members to account for all receipts and disbursements. (c) Upon the removal or expiration of the term of office of any member of the committee, such member shall account for all receipts and disbursements and deliver all property and funds in his or her possession to the committee, and shall execute such assignments and other instruments as may be necessary or appropriate to vest in the committee full title to all of the property, funds, and claims vested in such member pursuant to this part.
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 7
(a) If, at the end of a fiscal period, the assessments collected are in excess of expenses incurred, such excess shall be accounted for as follows: (1) Except as provided in paragraph (a)(2) of this section, each person entitled to a proportionate refund of any excess assessment shall be credited with such refund against the operation of the following fiscal period unless such person demands repayment thereof, in which event it shall be paid to him: (2) The Secretary, upon recommendation of the committee, may determine that it is appropriate for the maintenance and functioning of the committee that the funds remaining at the end of a fiscal period which are in excess of the expenses necessary for committee operations during such period may be carried over into following periods as a reserve. Such reserve may be established at an amount not to exceed approximately one fiscal period's operational expenses; and such reserve may be used to cover the necessary expenses of liquidation, in the event of termination of this part, and to cover the expenses incurred for the maintenance and functioning of the committee during any fiscal period when there is a crop failure, or during any period of suspension of any or all of the provisions of this part. Such reserve may also be used by the committee to finance its operations, during any fiscal period, prior to the time that assessment income is sufficient to cover such expenses; but any of the reserve funds so used shall be returned to th
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 7
(a) If, at the end of a fiscal period, the assessments collected are in excess of expenses incurred, such excess shall be accounted for in accordance with one of the following: (1) If such excess is not retained in a reserve, as provided in paragraph (d)(2) of this section, it shall be refunded proportionately to the persons from whom it was collected: (2) The committee, with the approval of the Secretary, may carry over such excess into subsequent fiscal periods as a reserve: (b) All funds received by the committee under this part shall be used solely for the purpose specified in this part and shall be accounted for in the manner provided in this part. The Secretary may at any time require the committee and its members to account for all receipts and disbursements. (c) Upon the removal or expiration of the term of office of any member of the committee, such member shall account for all receipts and disbursements and deliver all property and funds in such member's possession to the committee, and shall execute such assignments and other instruments as may be necessary or appropriate to vest in the committee full title to all of the property, funds, and claims vested in such member pursuant to this part.
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 7
(a) If, at the end of a fiscal period, the assessments collected are in excess of expenses incurred, the Fresh Pear Committee or the Processed Pear Committee may carryover such excess into subsequent fiscal periods as a reserve: (b) All funds received pursuant to the provisions of this part shall be used solely for the purpose specified in this part and shall be accounted for in the manner provided in this part. The Secretary may at any time require the Fresh Pear Committee or the Processed Pear Committee and its members
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 7
(a) If, at the end of a fiscal period, the assessments collected are in excess of expenses incurred, the committee, with the approval of the Secretary, may carryover such excess into subsequent fiscal periods as a reserve: (b) All funds received by the committee pursuant to the provisions of this part shall be used solely for the purpose specified in this part and shall be accounted for in the manner provided in this part. The Secretary may at any time require the committee and its members to account for all receipts and disbursements.
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 7
(a) If, at the end of a fiscal period, the assessments collected are in excess of expenses incurred, the Board, with the approval of the Secretary, may carry over all or any portion of such excess into subsequent fiscal periods as a reserve. Such reserve funds may be used to cover any expenses authorized by this part, and to cover necessary expenses of liquidation in the event of termination of this part. If any such excess is not retained in a reserve, it shall be refunded proportionately to the handlers from whom the excess was collected. Without an additional reserve level approved by the Secretary, the amount held in reserve may not exceed approximately one year's operational expenses. Upon termination of this part, any funds not required to defray the necessary expenses of liquidation shall be disposed of in such a manner as the Secretary may determine to be appropriate: (b) All funds received by the Board pursuant to the provisions of this part
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 7
(a) If, at the end of a fiscal year, the assessments collected are in excess of expenses incurred, such excess shall be accounted for in accordance with one of the following: (1) If such excess is not retained in a reserve as provided in paragraph (a)(2) of this section, the committee shall refund or credit to handler accounts the aforesaid excess. Each handler's share of such excess funds shall be the amount of assessments such handler has paid in excess of such handler's pro rata share of the actual net expenses of the committee for such fiscal year. Excess funds may be used temporarily by the committee to defray expenses of the subsequent fiscal year: (2) The committee, with the approval of the Secretary, may carry over such excess into subsequent fiscal years as a reserve: (b) All funds received by the committee pursuant to the provisions of this part shall be used solely for the purpose specified in this part and shall be accounted for in the manner provided in this part. The Secretary may at any time require the committee and its members to account for all receipts and disbursements. (c) Upon the removal or expiration of the term of office of any member of the committee, such member shall account for all receipts and disbursements and deliver all property and funds in his possession to the committee, and shall execute such assignments and other instruments as may be necessary or appropriate to vest in the committee full title to all of the property, funds, and claims ve
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 7
(a) All funds received by the committee pursuant to the provisions of this part shall be used solely for the purposes specified in this part. (b) The Secretary may at any time require the committee, its members and alternates, employees, agents, and all other persons to account for all receipts and disbursements, funds, property, and records for which they are responsible. Whenever any person ceases to be a member or alternate of the committee, he shall account for all receipts, disbursements, funds, and property (including but not limited to books and other records) pertaining to the committee's activities for which he is responsible, and deliver all such property and funds in his hands to such successor, agency, or person as may be designated by the Secretary, and shall execute such assignments and other instruments as may be necessary or appropriate to vest in such successor, agency, or designated person, the right to all of such property and funds and all claims vested in such person. (c) The committee may make recommendations to the Secretary for one or more of the members thereof, or any other person or persons to act as trustee or trustees for holding records, funds, or any other committee property during periods of suspension of this part, or during any period or periods when regulations are not in effect and, if the Secretary determines such action appropriate, he may direct that such person or persons shall act as trustee or trustees for the committee.
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 7
(a) If, at the end of a fiscal period, the assessments collected are in excess of expenses incurred, such excess shall be accounted for in accordance with one of the following: (1) If such excess is not retained in a reserve, as provided in paragraph (a)(2) of this section, it shall be refunded proportionately to the persons from whom it was collected. (2) An area committee, with the approval of the Secretary, may carry over such excess into subsequent fiscal periods as a reserve: (b) All funds received by an area committee pursuant to the provisions of this part shall be used solely for the purposes specified herein. The Secretary may at any time require an area committee and its members to account for all receipts and disbursements. (c) Upon the removal or expiration of the term of office of any member of an area committee, such member shall account for all receipts and disbursements and deliver all property and funds in his possession to such committee, and shall execute such assignments and other instruments as may be necessary or appropriate to vest in such committee full title to all of the property funds and claims vested in such member pursuant to this part. (d) Each area committee may make recommendations to the Secretary for one or more of the members thereof, or any other person, to act as a trustee for holding records, funds, or any other committee property during periods of suspension of this subpart, or during any period or periods when regulations are not in ef
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 7
(a) All funds received by the committee pursuant to the provisions of this part shall be used solely for the purposes specified in this part. (b) The Secretary may at any time require the committee, its members and alternates, employees, agents and all other persons to account for all receipts and disbursements, funds, property, or records for which they are responsible. Whenever any person ceases to be a member or alternate of the committee, such person shall account for all receipts and disbursements and deliver all property and funds in such member's possession to the committee, pertaining to the committee's activities for which such person was responsible, and shall execute such assignments and other instruments as may be necessary or appropriate to vest in the committee full title to all of the property, funds, and claims vested in such person. (c) The committee may make recommendations to the Secretary for one or more of the members thereof, or any other person, to act as a trustee for holding records, funds, or any other committee property during periods of suspension of this part, or during any period or periods when regulations are not in effect and, upon determining
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 7
(a) All funds received by the committee pursuant to the provisions of this part shall be used solely for the purposes specified in this part. (b) The Secretary may at any time require the committee, its members and alternate members, employees, agents, and all other such persons associated with the committee to account for all receipts, disbursements, funds, property, or records for which they are responsible. Whenever any person ceases to be a member, alternate member, employee, or agent of the committee, such person shall account for all receipts, disbursements, funds, property, and records pertaining to the committee's activities for which such person was responsible, deliver all property and funds in such person's possession to the committee, and execute such assignments and other instruments as may be necessary or appropriate to vest in the committee full title to all of the property, funds, and claims vested in such person pursuant to this part. (c) The committee may make recommendations to the Secretary for one or more of the members thereof, or any other person, to act as a trustee for holding records, funds, or any other committee property during periods of suspension of this part, or during any period or periods when regulations are not in effect and, upon determining such action is appropriate, the Secretary may direct that such person or persons shall act as trustee or trustees for the committee.
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 7
(a) All funds received by the committee pursuant to the provisions of this part shall be used solely for the purposes specified in this part. (b) The Secretary may at any time require the committee, its members and alternates, employees, agents, and (c) The committee may make recommendations to the Secretary for one or more of the members thereof, or any other person, to act as a trustee for holding records, funds, and any other committee property during periods of suspension of this part, or during any periods when regulations are not in effect; and, if the Secretary determines such action appropriate, he may direct that such person or persons shall so act as trustee or trustees.
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 7
(a) Assessments collected in excess of expenses incurred shall be accounted for in accordance with one of the following: (1) Excess funds not retained in a reserve, as provided in paragraph (a)(2) of this section shall be refunded proportionately to the persons from whom they were collected. (2) The committee, with the approval of the Secretary, may carry over excess funds into subsequent fiscal periods as reserves: (b) All funds received by the committee pursuant to the provisions of this part shall be used solely for the purpose specified in this part and shall (c) Upon the removal or expiration of the term of office of any member of the committee, such member shall account for all receipts and disbursements and deliver all property and funds in his possession to the committee, and shall execute such assignments and other instruments as may be necessary or appropriate to vest in the committee full title to all of the property, funds, and claims vested in such member pursuant to this part. (d) The committee may make recommendations to the Secretary for one or more of the members thereof, or any other person, to act as a trustee for holding records, funds, or any other committee property during periods of suspension of this subpart, or during any period or periods when regulations are not in effect and if the Secretary determines such action appropriate, he may direct that such person or persons shall act as trustee or trustees for the committee.
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 7
(a) All funds received by the committee pursuant to the provisions of this subpart shall be used solely for the purposes specified in this part. (b) The Secretary may at any time require the committee, its members and alternates, employees, agents and all other persons to account for all receipts and disbursements, funds, property, or records for which they are responsible. Whenever any person ceases to be a member of the committee or alternate, he shall account to his successor, the committee, or to the person designated by the Secretary, for all receipts, disbursements, funds and property (including but not being limited to books and other records) pertaining to the committee's activities for which he is responsible, and shall execute such assignments and other instruments as may be necessary or appropriate to vest in such successor, committee, or designated person, the right to all of such property and funds and all claims vested in such person. (c) The committee may make recommendations to the Secretary for one or more of the members thereof, or any other person, to act as a trustee for holding records, funds, or any other committee property during periods of suspension of this subpart, or during any period or periods when regulations are not in effect and, if the Secretary determines such action appropriate, he may direct that such person or persons shall act as trustee or trustees for the committee.
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 7
(a) (b) (c)
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 7
(a) If, at the end of a production year, the assessments collected are in excess of expenses incurred, such excess shall be accounted for in accordance with one of the following: (1) If such excess is not retained in a reserve, as provided in paragraph (a)(2) of this section, it shall be refunded proportionately to the persons from whom it was collected in accordance with § 983.71: (2) The committee, with the approval of the Secretary, may carry over such excess into subsequent production years as a reserve: (i) To defray expenses, during any production year, prior to the time assessment income is sufficient to cover such expenses; (ii) To cover deficits incurred during any production year when assessment income is less than expenses; (iii) To defray expenses incurred during any period when any or all provisions of this part are suspended; and (iv) To cover necessary expenses of liquidation in the event of termination of this part. Upon such termination, any funds not required to defray the necessary expenses of liquidation shall be disposed of in such manner as the Secretary may determine to be appropriate: (b) All funds received by the committee pursuant to the provisions of this part shall be used solely for the purpose specified in this part and shall be accounted for in the manner provided in this part. The Secretary may at any time require the committee and its members to account for all receipts and disbursements. (c) Upon the removal or expiration of the term of offic
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 7
(a) (b)
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 7
(a) Assessments collected in excess of expenses incurred shall be accounted for in accordance with one of the following: (1) Excess funds not retained in a reserve, as provided in paragraph (a)(2) of this section shall be refunded proportionately to the persons from whom they were collected; or (2) The Council, with the approval of the Secretary, may carry over excess funds into subsequent fiscal periods as reserves: (i) To defray expenses during any fiscal period prior to the time assessment income is sufficient to cover such expenses; (ii) To cover deficits incurred during any fiscal period when assessment income is less than expenses; (iii) To defray expenses incurred during any period when any or all provisions of this part are suspended or are inoperative; and (iv) To cover necessary expenses of liquidation in the event of termination of this part. (b) Upon such termination, any funds not required to defray the necessary expenses of liquidation shall be disposed of in such manner as the Secretary may determine to be appropriate. To the extent practical, such funds shall be returned pro rata to the persons from whom such funds were collected. (c) All funds received by the Council pursuant to the provisions of this part shall be used solely for the purposes specified in this part and shall be accounted for in the manner provided for in this part. The Secretary may at any time require the Council and its members to account for all receipts and disbursements. (d) Upon the re
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 7
(a) If, at the end of the crop year, the assessments collected are in excess of expenses incurred, such excess shall be accounted for in accordance with one of the following: (1) If such excess is not retained in a reserve, as provided in paragraph (a)(2) of this section, it shall be refunded proportionately to the persons from whom collected in accordance with § 989.80; (2) The Committee may carry over such excess funds into subsequent crop years as a reserve; (i) To defray essential administrative expenses ( (ii) To cover deficits incurred during any period when assessment income is less than expenses; (iii) To defray expenses incurred during any period when any or all provisions of this part are suspended; (iv) To meet any other such expenses recommended by the Committee and approved by the Secretary; and (v) To cover the necessary expenses of liquidation in the event of termination of this part. Upon such termination, any funds not required to defray the necessary expenses of liquidation shall be disposed of in such manner as the Secretary may determine to be appropriate; Provided, That to the extent practicable, such funds shall be returned pro rata to the persons from whom such funds were collected. (b) The Committee may, with the approval of the Secretary, maintain in its own name or in the name of its members, a suit against any handler for the collection of such handler's pro rata share of the expenses.
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 45
(a) Recipients shall account for funds received from a source other than LSC as separate and distinct receipts and disbursements in a manner directed by LSC. (b) Recipients shall adopt written policies and procedures to implement the requirements of this part. (c) Recipients shall maintain records sufficient to document the expenditure of non-LSC funds for any restricted activities as defined in Subpart A and to otherwise demonstrate compliance with the requirements of this part.
official document
· source cfr-2024
Accounting.
CFR · 2024-01-01
· US
· Title 49
Each broker who engages in any other business shall maintain accounts so that the revenues and expenses relating to the brokerage portion of its business are segregated from its other activities. Expenses that are common shall be allocated on an equitable basis; however, the broker must be prepared to explain the basis for the allocation.
official document
· source cfr-2024
Accounting/nonaccounting of disclosures to third parties.
CFR · 2024-01-01
· US
· Title 28
Accounting/nonaccounting of disclosures to third parties shall be made in accordance with Department of Justice regulations contained in 28 CFR 16.52.
official document
· source cfr-2024
Accountings of disclosures and requests for accountings.
CFR · 2024-01-01
· US
· Title 5
(a) The FLRA's Solicitor or IG, as appropriate, will maintain a record (“accounting”) of every instance in which records about an individual are made available, pursuant to this part, to any person other than: (1) Officers or employees of the Authority, the General Counsel, the IG, or the Panel in the performance of their duties; or (2) Any person pursuant to the Freedom of Information Act, as amended, 5 U.S.C. 552. (b) The accounting which shall be retained for at least five (5) years or the life of the record, whichever is longer, shall contain the following information: (1) A brief description of records disclosed; (2) The date, nature and, where known, the purpose of the disclosure; and (3) The name and address of the person or agency to whom the disclosure is made. (c) Except when accountings of disclosures are not required to be kept (as stated in paragraph (a) of this section) or are withheld accounting of disclosures that were made pursuant to 5 U.S.C. 552a(b)(7), you may make a request for an accounting of any disclosure that has been made by the Solicitor or IG, to another person, organization, or agency of any record about you. This accounting contains the date, nature, and purpose of each disclosure, as well as the name and address of the person, organization, or agency to which the disclosure was made. Your request for an accounting should identify each particular record in question and should be made by writing to the FLRA's Solicitor or IG, as appropriate, foll
official document
· source cfr-2024
Accountings.
CFR · 2024-01-01
· US
· Title 38
(a) (1) The amount of VA benefit funds under management for the beneficiary exceeds $10,000; (2) The fiduciary deducts a fee authorized under § 13.220 from the beneficiary's account; (3) The beneficiary is being paid VA compensation benefits at a total disability rating (100 percent), whether schedular, extra-schedular, or based on individual unemployability; or (4) The Hub Manager determines an accounting is necessary to ensure the fiduciary has properly managed the beneficiary's funds. (b) (1) A beginning inventory or account balance, (2) An itemization of income, (3) An itemization of expenses, (4) An ending inventory or account balance, (5) Copies of financial institution documents reflecting receipts, expenditures, and beginning and ending balances, and (6) Receipts, when required by the Hub Manager. (c) (1) The fiduciary must submit accountings on the appropriate VA form not later than 30 days after the end of the accounting period prescribed by the Hub Manager. (2) The fiduciary must submit a corrected or supplemental accounting not later than 14 days after the date of VA notice of an accounting discrepancy. (d) (1) The beneficiary's spouse; (2) A chief officer of a Federal institution; (3) A chief officer of a non-VA facility receiving benefits for a beneficiary institutionalized in the facility and: (i) The beneficiary's monthly care, maintenance, and personal use expenses equal or exceed the amount of the beneficiary's monthly VA benefit; and (ii) The amount of VA b
official document
· source cfr-2024
Accounts 131-174, Current and accrued assets.
CFR · 2024-01-01
· US
· Title 18
Current and accrued assets are cash, those assets which are readily convertible into cash or are held for current use in operations or construction, current claims against others, payment of which is reasonably assured, and amounts accruing to the service company that are subject to current settlement, except those items for which accounts other than those designated as current and accrued assets are provided. There must not be included in the group of accounts designated as current and accrued assets any item, the amount or collectibility of which is not reasonably assured, unless an adequate provision for the related possible loss has been made. Items of current character but of doubtful value may be written down and for record purposes carried in these accounts at nominal value.
official document
· source cfr-2024
Accounts 231-243, Current and accrued liabilities.
CFR · 2024-01-01
· US
· Title 18
Current and accrued liabilities are those obligations which have either matured or which become due within one year from the date of issuance or assumption, except for: bonds, receivers' certificates and similar obligations which must be classified as long-term debt until date of maturity; accrued taxes, such as income taxes, which must be classified as accrued liabilities even though payable more than one year from date; compensation awards, which must be classified as current liabilities regardless of date due; and minor amounts payable in installments which may be classified as current liabilities. If a liability is due more than one year from date of issuance or assumption by the service company, it shall be credited to a long-term debt account appropriate for the transaction, except, however, the current liabilities previously mentioned.
official document
· source cfr-2024
Accounts 408.1 and 408.2, Taxes other than income taxes.
CFR · 2024-01-01
· US
· Title 18
(a) These accounts must include the amounts of ad valorem, gross revenue or gross receipts taxes, state unemployment insurance, franchise taxes, (b) These accounts shall be charged in each accounting period with the amounts of taxes which are applicable to each account, with concurrent credits to account 236, Taxes accrued (§ 367.2360), or account 165, Prepayments (§ 367.1650), as appropriate. When it is not possible to determine the exact amounts of taxes, the amounts shall be estimated and adjustments made in current accruals as the actual tax levies become known. (c) Special assessments for street and similar improvements must be included in the appropriate service company property account. (d) Taxes specifically applicable to construction must be included in the cost of construction. (e) Gasoline and other sales taxes must be charged as far as practicable to the same account as the materials on which the tax is levied. (f) Social security and other forms of so-called payroll taxes must be distributed to utility and non-utility functions on a basis related to payroll. Amounts applicable to construction must be charged to the appropriate plant account. (g) Interest on tax refunds or deficiencies must not be included in these accounts but in accounts 419, Interest and dividend income (§ 367.4190), or 431, Other interest expense (§ 367.4310), as appropriate.
official document
· source cfr-2024
Accounts 409.1, 409.2, and 409.3, Income taxes.
CFR · 2024-01-01
· US
· Title 18
(a) These accounts must include the amounts of local, state and Federal income taxes on income properly accruable during the period covered by the income statement to meet the actual liability for such taxes. Concurrent credits for the tax accruals must be made to account 236, Taxes accrued (§ 367.2360), and as the exact amounts of taxes become known, the current tax accruals must be adjusted by charges or credits to these accounts, so that these accounts include the actual taxes payable by the service company. (b) The accruals for income taxes shall be apportioned to Operating Income, Other Income and Deductions, and Extraordinary Items so that, as nearly as practicable, each tax will be included in the appropriate account based on the income which gave rise to the tax. (c) Taxes assumed by the service company on interest must be charged to account 431, Other interest expense (§ 367.4310). (d) Interest on tax refunds or deficiencies must not be included in these accounts but in account 419, Interest and dividend income (§ 367.4190), or account 431, Other interest expense (§ 367.4310), as appropriate.
official document
· source cfr-2024
Accounts 410.1, 410.2, 411.1, and 411.2, Provision for deferred income taxes.
CFR · 2024-01-01
· US
· Title 18
(a) Accounts 410.1 (§ 367.4101) and 410.2 (§ 367.4102) must be debited, and Accumulated Deferred Income Taxes must be credited, with amounts equal to any current deferrals of taxes on income or any allocations of deferred taxes originating in prior periods, as provided by the texts of accounts 190 (§ 367.1900), 282 (§ 367.2820), and 283 (§ 367.2830). There must not be netted against entries required to be made to these accounts any credit amounts appropriately includible in accounts 411.1 (§ 367.4111) or 411.2 (§ 367.4112). (b) Accounts 411.1 (§ 367.4111) and 411.2 (§ 367.4112) must be credited, and Accumulated Deferred Income Taxes must be debited, with amounts equal to any allocations of deferred taxes originating in prior periods or any current deferrals of taxes on income, as provided by the texts of accounts 190 (§ 367.1900), 282 (§ 367.2820), and 283 (§ 367.2830). There must not be netted against entries required to be made to these accounts any debit amounts appropriately includible in account 410.1 (§ 367.4101) or 410.2 (§ 367.4102).
official document
· source cfr-2024
Accounts 411.4, and 411.5, Investment tax credit adjustments.
CFR · 2024-01-01
· US
· Title 18
(a) Account 411.4 (§ 367.4114) must be debited with the amounts of investment tax credits related to service company property that are credited to account 255, Accumulated deferred investment tax credits (§ 367.2550), by (b) Account 411.4 (§ 367.4114) must be credited with the amounts debited to account 255 (§ 367.2550) for proportionate amounts of tax credit deferrals allocated over the average useful life of service company property to which the tax credits relate or such lesser period of time as may be adopted and consistently followed by the company. (c) Account 411.5 (§ 367.4115) must also be debited and credited as directed in paragraphs (a) and (b), for investment tax credits related to other income and deductions.
official document
· source cfr-2024
Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.
CFR · 2024-01-01
· US
· Title 18
These accounts must include miscellaneous expense items which are nonoperating in nature but which are properly deductible before determining total income before interest charges.
official document
· source cfr-2024
Accounts 500-598, Electric operation and maintenance accounts.
CFR · 2024-01-01
· US
· Title 18
Service companies must use accounts 500 through 598 in part 101 of this chapter.
official document
· source cfr-2024
Accounts 800-894, Gas operation and maintenance accounts.
CFR · 2024-01-01
· US
· Title 18
Service companies must use accounts 800 through 894 in part 201 of this chapter.
official document
· source cfr-2024
Accounts and records of holding companies.
CFR · 2024-01-01
· US
· Title 18
(a) (b) Unless otherwise exempted or granted a waiver by Commission rule or order pursuant to §§ 366.3 and 366.4, beginning January 1, 2008, all holding companies must comply with the Commission's records retention requirements for holding companies and service companies as prescribed in part 368 of this chapter. Until December 31, 2007, holding companies registered under the Public Utility Holding Company Act of 1935 (15 U.S.C. 79a (c) Nothing in this section shall relieve any company subject thereto from compliance with the requirements as to recordkeeping and record-
official document
· source cfr-2024
Accounts and records of service companies.
CFR · 2024-01-01
· US
· Title 18
(a) (2) (3) Nothing in this section shall relieve any service company subject thereto from compliance with requirements as to record-retention that may be prescribed by any other regulatory agency. (b) (i) Records other than accounts; (ii) Records required by Federal or State law; (iii) Subaccounts or supporting accounts which are not inconsistent with the accounts required either by the Uniform System of Accounts for Centralized Service Companies in part 367 of this chapter; and (iv) Any other accounts that may be authorized by the Commission. (2) (3) Nothing in this section shall relieve any service company subject thereto from compliance with requirements as to accounting that may be prescribed by any other regulatory agency.
official document
· source cfr-2024
Accounts eligible for rollover.
CFR · 2024-01-01
· US
· Title 5
(a) A participant who has an open TSP account and is entitled to receive (or receives) an eligible rollover distribution from an eligible employer plan within the meaning of section 402(c) of the Internal Revenue Code (26 U.S.C. 402(c)), or from a traditional IRA may roll over that distribution into his or her existing TSP account in accordance with § 1600.31. (b) The only balances that the TSP record keeper will accept are balances that would otherwise be includible in gross income if the distribution were paid to the participant. The TSP record keeper will not accept any balances that have already been subjected to Federal income tax (after-tax monies) or balances from a uniformed services TSP account that will not be subject to Federal income tax (tax-exempt monies). (c) Notwithstanding paragraph (b) of this section, the TSP record keeper will accept Roth funds that are transferred via direct rollover from an eligible employer plan that maintains a qualified Roth contribution program described in section 402A of the Internal Revenue Code. (d) The TSP record keeper will accept a rollover only to the extent the rollover is permitted by the Internal Revenue Code.
official document
· source cfr-2024
Accounts evidenced by negotiable instruments.
CFR · 2024-01-01
· US
· Title 12
If any insured account obligation of a credit union is evidenced by a negotiable certificate account, negotiable draft, negotiable cashier's or officer's check, negotiable certified check, or negotiable traveler's check or letter of credit, the owner of such account obligation will be recognized for all purposes of a claim for insured accounts to the same extent as if his name and interest were disclosed on the records of the credit union provided the instrument was in fact negotiated to such owner prior to the date of the closing of the credit union. Affirmative proof of such negotiation must be offered in all cases to substantiate the claim.
official document
· source cfr-2024
Accounts for disaster victims.
CFR · 2024-01-01
· US
· Title 31
Treasury may establish and administer accounts at any financial institution designated as a Financial Agent for disaster victims in order to allow for the delivery by electronic funds transfer of one or more Federal payments. Such accounts may be established upon terms and conditions that the Secretary considers appropriate or necessary in light of the circumstances. Treasury may deliver payments to these accounts notwithstanding any other payment instructions from the recipient and without regard to the requirements of §§ 208.4 and 208.7 and § 210.5 of this chapter. For purposes of this section, “disaster victim” means an individual or entity located within an emergency area, or an individual or entity that has relocated or been displaced from an emergency area as a result of a major disaster or emergency. “Emergency area” means a geographical area in which there exists an emergency or disaster declared by the President pursuant to the National Emergencies Act (50 U.S.C. 1601
official document
· source cfr-2024
Accounts for disbursement of Federal payments.
CFR · 2024-01-01
· US
· Title 31
Treasury may designate a Financial Agent to establish and administer Treasury-sponsored accounts for individuals for the disbursement of Federal payments, including benefit, retirement, salary, miscellaneous, vendor, expense reimbursement and tax payments. Such accounts may be established upon terms and conditions that the Secretary considers appropriate or necessary and shall be made available at a reasonable cost and with the same consumer protections provided to other account holders at the financial institution. Treasury may deliver payments to such accounts and the maintenance of accounts and the provision of account-related services under this section shall constitute reasonable duties of a Financial Agent of the United States.
official document
· source cfr-2024
Accounts held by a corporation, partnership or unincorporated association.
CFR · 2024-01-01
· US
· Title 17
A corporation, partnership or unincorporated association holding an account with a member shall be deemed to be a separate customer distinct from the person or persons owning such corporation or comprising such partnership or unincorporated association if on the filing date it existed for a purpose other than primarily to obtain or increase protection under the Act.
official document
· source cfr-2024
Accounts held by a corporation, partnership, or unincorporated association.
CFR · 2024-01-01
· US
· Title 12
Accounts of a corporation, partnership, or unincorporated association engaged in any independent activity shall be insured up to the SMSIA in the aggregate. The account of a corporation, partnership, or unincorporated association not engaged in an independent activity shall be deemed to be owned by the person or persons owning such corporation or comprising such partnership or unincorporated association and, for account insurance purposes, the interest of each person in such an account shall be added to any other account individually owned by such person and insured up to the SMSIA in the aggregate. For purposes of this section, “independent activity” means an activity other than one directed solely at increasing insurance coverage.
official document
· source cfr-2024
Accounts held by a depository institution as the trustee of an irrevocable trust.
CFR · 2024-01-01
· US
· Title 12
(a) (b) (1) (2) (c)
official document
· source cfr-2024
Accounts held by an agent, nominee, guardian, custodian or conservator.
CFR · 2024-01-01
· US
· Title 12
(d)
official document
· source cfr-2024
Accounts held by executors or administrators.
CFR · 2024-01-01
· US
· Title 12
Funds of a decedent held in the name of the decedent or in the name of the executor or administrator of the decedent's estate and deposited in one or more accounts shall be insured up to the SMSIA in the aggregate for all such accounts, separately from the individual accounts of the beneficiaries of the estate or of the executor or administrator.
official document
· source cfr-2024
Accounts held by executors, administrators, guardians, etc.
CFR · 2024-01-01
· US
· Title 17
(a) Accounts held with a member in the name of a decedent or in the name of his estate or in the name of the executor or administrator of the estate of the decedent shall be combined so as to constitute a single account of a separate customer. (b) An account held with a member by a guardian, custodian, or conservator for the benefit of a ward or for the benefit of a minor under the Uniform Gifts to Minors Act or in a similar capacity shall be deemed to be held by such guardian, custodian, or conservator in a different capacity from any account or accounts maintained by such person in his individual capacity.
official document
· source cfr-2024
Accounts held by government depositors.
CFR · 2024-01-01
· US
· Title 12
(a) (i) Up to the SMDIA in the aggregate for all time and savings deposits; and (ii) Up to the SMDIA in the aggregate for all demand deposits. (2) (A) Up to the SMDIA in the aggregate for all time and savings deposits; and (B) Up to the SMDIA in the aggregate for all demand deposits. (ii) In addition, each such official custodian depositing such funds in an insured depository institution outside of the state comprising the public unit or wherein the public unit is located, shall be insured in the amount of up to (3) (A) Up to the SMDIA in the aggregate for all time and savings deposits; and (B) Up to the SMDIA in the aggregate for all demand deposits. (ii) In addition, each such official custodian depositing such funds in an insured depository institution outside of the District of Columbia shall be insured in the amount of up to the SMDIA in the aggregate for all deposits, regardless of whether they are time, savings or demand deposits. (4) (A) Up to the SMDIA in the aggregate for all time and savings deposits; and (B) Up to the SMDIA in the aggregate for all demand deposits. (ii) In addition, each such official custodian depositing such funds in an insured depository institution outside of the commonwealth, possession or territory comprising the public unit or wherein the public unit is located, shall be insured in the amount of up to the SMDIA in the aggregate for all deposits, regardless of whether they are time, savings or demand deposits. (5) (i) Up to the SMDIA in the
official document
· source cfr-2024
Accounts held by government depositors.
CFR · 2024-01-01
· US
· Title 12
(a) Public funds invested in Federal credit unions and federally insured state-chartered credit unions authorized to accept such investments shall be insured as follows: (1) Each official custodian of funds of the United States lawfully investing the same in a federally insured credit union will be separately insured in the amount of: (i) Up to the SMSIA in the aggregate for all share draft accounts; and (ii) Up to the SMSIA in the aggregate for all share certificate and regular share accounts; (2) Each official custodian of funds of any state of the United States or any county, municipality, or political subdivision thereof lawfully investing the same in a federally insured credit union in the same state will be separately insured in the amount of: (i) Up to the SMSIA in the aggregate for all share draft accounts; and (ii) Up to the SMSIA in the aggregate for all share certificate and regular share accounts; (3) Each official custodian of funds of the District of Columbia lawfully investing the same in a federally insured credit union in the District of Columbia will be separately insured in the amount of: (i) Up to the SMSIA in the aggregate for all share draft accounts; and (ii) Up to the SMSIA in the aggregate for all share certificate and regular share accounts; (4) Each official custodian of funds of the Commonwealth of Puerto Rico, the Panama Canal Zone, or any territory or possession of the United States, or any county, municipality, or political subdivision thereof l
official document
· source cfr-2024
Accounts introduced by same or different broker or dealer.
CFR · 2024-01-01
· US
· Title 17
All accounts of a person which are introduced by the same broker or dealer shall be combined and protected as the single account of a separate customer, unless such accounts are maintained in different capacities as specified in §§ 300.100 through 300.105; accounts introduced by different brokers or dealers shall be protected separately.
official document
· source cfr-2024
Accounts of $200 or more.
CFR · 2024-01-01
· US
· Title 5
A participant whose account balance is $200 or more must submit a properly
official document
· source cfr-2024
Accounts of Cuban partnerships.
CFR · 2024-01-01
· US
· Title 31
Specific licenses are issued unblocking partnerships established under the laws of Cuba as follows: (a) Where all of the general partners and limited partners, if any, have emigrated from Cuba and have established residence in the United States or in a country in the authorized trade territory, specific licenses are issued unblocking the assets of the partnership after deducting the total debt due creditors wherever located. (b) Where one or more partners, whether general or limited, is still in Cuba (or elsewhere but still blocked), specific licenses are issued unblocking only the net pro-rata shares of those partners who are resident in the United States or in a country in the authorized trade territory after deducting the total debt due creditors wherever located. (c) The issuance of licenses is conditioned on the applicant's furnishing the following information: (1) Detailed information as to the status of all debts and other obligations of the blocked partnership, specifying the citizenship and residence of each creditor as of July 8, 1963, and as of the date of the application; (2) Current status of the Cuban partnership, e.g., liquidated, nationalized, inoperative, etc.; (3) A detailed description of all the partnership's assets, wherever located; and, (4) A list of all partners, indicating whether they are general, limited, etc. and giving their citizenship and residence as of July 8, 1963, and as of the date of filing of the application.
official document
· source cfr-2024
Accounts of Cuban sole proprietorships.
CFR · 2024-01-01
· US
· Title 31
Specific licenses are issued unblocking sole proprietorships established under the laws of Cuba if the proprietor has emigrated from Cuba and established residence in the United States or a country in the authorized trade territory.
official document
· source cfr-2024
Accounts of a corporation, partnership or unincorporated association.
CFR · 2024-01-01
· US
· Title 12
(a) (2) Notwithstanding any other provision of this part, any trust or other business arrangement which has filed or is required to file a registration statement with the Securities and Exchange Commission pursuant to section 8 of the Investment Company Act of 1940 (15 U.S.C. 80a-8) or that would be required so to register but for the fact it is not created under the laws of the United States or a state or but for sections 2(b), 3(c)(1), or 6(a)(1) of that act shall be deemed to be a corporation for purposes of determining deposit insurance coverage. An exception to this paragraph (a)(2) shall exist for any trust or other business arrangement established by a state or that is a state agency or state public instrumentality as part of a qualified tuition savings program under section 529 of the Internal Revenue Code (26 U.S.C. 529). A deposit account of such a trust or business arrangement shall not be deemed to be the deposit of a corporation provided that: The funds in the account may be traced to one or more particular investors or participants; and the existence of the trust relationships is disclosed in accordance with the requirements of § 330.5. If these conditions are satisfied, each participant's funds shall be insured as a deposit account of the participant. (b) (c) (d)
official document
· source cfr-2024
Accounts of borrowers.
CFR · 2024-01-01
· US
· Title 7
(a) (b) (2) Envelopes addressed to collection-only borrowers will bear the legend “DO NOT FORWARD.” When an envelope is returned indicating the borrower has moved, appropriate steps will be taken to determine the borrower's correct address. (3) Regular County Office employees are generally expected to service the collection-only caseload when it is of moderate size. State Directors may assign additional employees to County Offices having large collection-only caseloads when necessary to service such cases to a prompt conclusion. State Directors may inform the National Office of the need for employing special collection personnel in urban areas having large collection-only caseloads when employees are not available to assign to such areas. (4) The following actions will be taken in servicing accounts owed by collection-only borrowers: (i) District Directors will review, yearly, all collection-only cases in each County Office with the County Supervisor as early in (ii) District Directors will establish with County Supervisors a systematic plan for collecting the accounts or initiating appropriate debt settlement actions during the year. (iii) County Supervisors will include in their monthly calendars plans for servicing these accounts. (iv) On visits to County Offices, District Directors will review the progress being made by County Supervisors to insure that goals will be reached. (v) For collection-only accounts in District Offices, the State Director will review the accounts
official document
· source cfr-2024
Accounts of less than $200.
CFR · 2024-01-01
· US
· Title 5
Upon receiving information from the employing agency that a participant has been separated for more than 60 days and that any outstanding loans have been closed, provided the participant has not made a distribution election before the distribution is processed, if the account balance is $5.00 or more but less than $200, the TSP record keeper will automatically distribute the entire amount of his or her account balance. The TSP record keeper will not pay this amount by EFT. The participant may not elect to leave this amount in the TSP, nor will the TSP record keeper roll over any automatically distributed amount to an eligible employer plan, traditional IRA, or Roth IRA. However, the participant may make an indirect rollover of this payment into an eligible employer plan, traditional IRA, or Roth IRA to the extent the roll over is permitted by the Internal Revenue Code.
official document
· source cfr-2024
Accounts receivable allowance—other.
CFR · 2024-01-01
· US
· Title 47
(a) This account shall be credited with amounts charged to Account 5302, Uncollectible Revenue—Other to provide for uncollectible amounts included in Account 1190, Other Accounts Receivable. There shall also be credited to this account amounts collected which previously had been written off through charges to this account and credits to Account 1190. There shall be charged to this account any amounts covered thereby which have been found to be impracticable of collection. (b) If no such allowance is maintained, uncollectible amounts shall be charged directly to Account 5302, Uncollectible Revenue—Other. (c) Subsidiary record categories shall be maintained in order that the entity may separately report the amounts contained herein that relate to affiliates and nonaffiliates. Such subsidiary record categories shall be reported as required by part 43 of this Commission's Rules and Regulations.
official document
· source cfr-2024
Accounts with foreign banks.
CFR · 2024-01-01
· US
· Title 12
(a) Any Federal Reserve Bank, with the consent of the Board, may open and maintain accounts payable in foreign currencies with such foreign banks as may be designated by the Board. (b) Notwithstanding other provisions of this part, any officer or other representatives of the Federal Reserve Bank which maintains an account with a foreign bank may conduct such negotiations and enter into such agreements, contracts, or understandings with such foreign bank as may be authorized or directed by the Federal Open Market Committee in order to effectuate the conduct of open market transactions of the Federal Reserve Banks incident to the opening, maintenance, operation, increase, reduction, or discontinuance of such account; and, (c) Any Federal Reserve Bank may, when authorized or directed so to do by, or under the authority of, the Federal Open Market Committee, carry on or conduct, through any other Federal Reserve Bank which maintains an account with a foreign bank, any open market transactions authorized by section 14 of the Federal Reserve Act. Transactions authorized by section 14 which are not open market transactions may be carried on or conducted through such other Federal Reserve Bank only with the approval of the Board. (d) Notwithstanding other provisions of this part, reports with respect to any accounts opened and maintained, and negotiations, agreements, contracts, and understandings entered into, pursuant to this section shall be made to the Board at least quarterly, a
official document
· source cfr-2024
Accounts, records, and inspection.
CFR · 2024-01-01
· US
· Title 48
As prescribed in 970.3270(a)(2), insert the following clause: (a) Paragraph (a) of the basic clause shall be modified by adding the words “or anticipated to be incurred” after the words “allowable costs incurred.” (b) Paragraph (g) of the basic clause shall be modified by adding the following:
official document
· source cfr-2024
Accounts.
CFR · 2024-01-01
· US
· Title 11
(a) (b) (1) (2) (3) (i) Only contributions that are permissible pursuant to the limitations (ii) Only contributions solicited and received pursuant to the following conditions may be deposited in a Federal account: (A) Contributions must be designated by the contributors for the Federal account; (B) The solicitation must expressly state that contributions may be used wholly or in part in connection with a Federal election; or (C) The contributor must be informed that all contributions are subject to the limitations and prohibitions of the Act. (iii) All disbursements, contributions, and expenditures made wholly or in part by any State, district, or local party organization or committee in connection with a Federal election must be made from either: (A) A Federal account, except as permitted by 11 CFR 300.32; or (B) A separate allocation account ( (iv) If all payments in connection with a Federal election, including payments for Federal election activities, are to be made from a Federal account, expenditures and disbursements for costs that are allocable pursuant to 11 CFR 106.7 or 11 CFR 300.33 must be made from the Federal account in their entirety, with the shares of a non-Federal account or of a Levin account being transferred to the Federal account pursuant to 11 CFR 106.7 and 11 CFR 300.33. (v) No transfers may be made to a Federal account from any other account(s) maintained by a State, district, or local party committee or organization from any other party organization
official document
· source cfr-2024
Accounts.
CFR · 2024-01-01
· US
· Title 49
Accounts shall be kept by each conference, bureau, committee, or other organization subject to sections 5a or 5b to record all receipts and expenditures of moneys. Such accounts shall be kept with sufficient particularity to show the facts pertaining to all transactions reflected in the entries made in the accounts. All receipts shall be supported by records, including records showing the basis for charges to members. All disbursements shall be supported by vouchers, payrolls, canceled checks, and other evidences of expenditures, including the basis for any apportionment of expense items to members.
official document
· source cfr-2024
Accounts—general.
CFR · 2024-01-01
· US
· Title 47
(a) As a general rule, all accounts kept by reporting companies shall conform in numbers and titles to those prescribed herein. However, reporting companies may use different numbers for internal purposes when separate accounts (or subaccounts) maintained are consistent with the title and content of accounts and subaccounts prescribed in this system. (1) A company may subdivide any of the accounts prescribed. The titles of all such subaccounts shall refer by number or title to the controlling account. (2) A company may establish temporary or experimental accounts without prior notice to the Commission. (b) Exercise of the preceding options shall be allowed only if the integrity of the prescribed accounts is not impaired. (c) As of the date a company becomes subject to the system of accounts, the company is authorized to make any such subdivisions, reclassifications or consolidations of existing balances as are necessary to meet the requirements of this system of accounts. (d) Nothing contained in this part shall prohibit or excuse any company, receiver, or operating trustee of any carrier from subdividing the accounts hereby prescribed for the purpose of: (1) Complying with the requirements of the state commission(s) having jurisdiction; or (2) Securing the information required in the prescribed reports to such commission(s). (e) Where the use of subsidiary records is considered necessary in order to secure the information required in reports to any state commission, the comp
official document
· source cfr-2024
Accreditation Body responsibilities.
CFR · 2024-01-01
· US
· Title 42
(a) (2) Accreditation Bodies must agree to conduct for-cause inspections upon the request of the Secretary. (3) Accreditation decisions shall be fully consistent with the policies and procedures submitted as part of the approved Accreditation Body application. (b) (i) Provide written notice to the OTP that identifies each area of non-compliance, categorizes each non-compliant condition as either “minor” or “significant” as determined by the Accrediting Body, and requires the OTP to take corrective action to address the area(s) of non-compliance within a schedule, not to exceed 180 days, that the Accrediting Body deems appropriate based on the severity of the non-compliant conditions; and (ii) Provide the Secretary with a copy of the written notice required under paragraph (b)(1)(i) of this section. (2) Once an Accreditation Body provides an OTP with the notice described in paragraph (b)(1)(i) of this section, it shall verify the implementation of the corrective measures by the OTP within the specified schedule. Within 30 days following the last day of the specified schedule, the Accreditation Body shall provide written notice to the Secretary regarding whether the OTP has implemented the corrective measures. (3) OTPs that are meeting the requirements of § 8.12, but are only required to correct minor non-compliant conditions shall be granted a three-year accreditation, beginning from the end date of the current and expiring accreditation period. Minor non-compliant conditions,
official document
· source cfr-2024
Accreditation and preaccreditation standards.
CFR · 2024-01-01
· US
· Title 34
(a) The agency must demonstrate that it has standards for accreditation, and preaccreditation, if offered, that are sufficiently rigorous to ensure that the agency is a reliable authority regarding the quality of the education or training provided by the institutions or programs it accredits. The agency meets this requirement if the following conditions are met: (1) The agency's accreditation standards must set forth clear expectations for the institutions or programs it accredits in the following areas: (i) Success with respect to student achievement in relation to the institution's mission, which may include different standards for different institutions or programs, as established by the institution, including, as appropriate, consideration of State licensing examinations, course completion, and job placement rates. (ii) Curricula. (iii) Faculty. (iv) Facilities, equipment, and supplies. (v) Fiscal and administrative capacity as appropriate to the specified scale of operations. (vi) Student support services. (vii) Recruiting and admissions practices, academic calendars, catalogs, publications, grading, and advertising. (viii) Measures of program length and the objectives of the degrees or credentials offered. (ix) Record of student complaints received by, or available to, the agency. (x) Record of compliance with the institution's program responsibilities under title IV of the Act, based on the most recent student loan default rate data provided by the Secretary, the resul
official document
· source cfr-2024
Accreditation of QHP issuers.
CFR · 2024-01-01
· US
· Title 45
(a) (1) Be accredited on the basis of local performance of its QHPs in the following categories by an accrediting entity recognized by HHS: (i) Clinical quality measures, such as the Healthcare Effectiveness Data and Information Set; (ii) Patient experience ratings on a standardized CAHPS survey; (iii) Consumer access; (iv) Utilization management; (v) Quality assurance; (vi) Provider credentialing; (vii) Complaints and appeals; (viii) Network adequacy and access; and (ix) Patient information programs, and (2) Authorize the accrediting entity that accredits the QHP issuer to release to the Exchange and HHS a copy of its most recent accreditation survey, together with any survey-related information that HHS may require, such as corrective action plans and summaries of findings. (b) (c) (ii) (iii) (iv) (2)(i) (ii) (A) Spans a breadth of conditions and domains, including, but not limited to, preventive care, mental health and substance abuse disorders, chronic care, and acute care. (B) Includes measures that are applicable to adults and measures that are applicable to children. (C) Aligns with the priorities of the National Strategy for Quality Improvement in Health Care issued by the Secretary of HHS and submitted to Congress on March 12, 2011; (D) Only includes measures that are either developed or adopted by a voluntary consensus standards setting body (such as those described in the National Technology and Transfer Advancement of Act of 1995 (NTTAA) and Office of Management a
official document
· source cfr-2024
Accreditation of commercial laboratories.
CFR · 2024-01-01
· US
· Title 19
This section sets forth the requirements for commercial laboratories to obtain accreditation by CBP for the testing of certain commodities, and explains the operation of such accredited laboratories. This section also provides for the imposition of accreditation and reaccreditation fees, sets forth grounds for the suspension and revocation of accreditation, and provides for the imposition of a monetary penalty for an accredited commercial laboratory that fails to adhere to the provisions of this section. (a) (b) (c) (1) To comply with the requirements of part 151, Customs Regulations (19 (2) To have no interest in or other connection with any business or other activity which might affect the unbiased performance of duties as a Customs-accredited laboratory. It is understood that this does not prohibit acceptance of the usual fees for professional services; (3) To maintain the ability, (4) To retain those laboratory records beyond the five-year record-retention period and samples (see paragraph (j)(1) of this section) specified by Customs as necessary to address matters concerned in pending litigation, and, if laboratory operations or accreditation cease, to contact Customs immediately regarding the disposition of records/samples retained; (5) To promptly investigate any circumstance which might affect the accuracy of work performed as an accredited laboratory, to correct the situation immediately, and to notify the port director, the Executive Director, and the Center directo
official document
· source cfr-2024
Accreditation of non-Federal chemistry laboratories.
CFR · 2024-01-01
· US
· Title 9
A non-Federal analytical laboratory that has met the requirements for accreditation specified in 9 CFR part 439 and hence, at an establishment's discretion, may be used in lieu of an FSIS laboratory for analyzing official regulatory samples. Payment for the analysis of regulatory samples is to be made by the establishment using the accredited laboratory.
official document
· source cfr-2024
Accreditation of non-government facilities.
CFR · 2024-01-01
· US
· Title 7
(a) The Administrator may accredit a non-government facility to perform specific laboratory testing or phytosanitary inspection services if the Administrator determines that the non-government facility meets the criteria of paragraph (b) of this section. (1) A non-government facility's compliance with the criteria of paragraph (b) of this section shall be determined through an assessment of the facility and its fitness to conduct the laboratory testing or phytosanitary inspection services for which it seeks to be accredited. If, after evaluating the results of the assessment, the Administrator determines that the facility meets the accreditation criteria, the facility's application for accreditation will be approved. (2) The Administrator may deny accreditation to, or withdraw the accreditation of, any non-government facility to conduct laboratory testing or phytosanitary inspection services upon a determination that the facility does not meet the criteria for accreditation or maintenance of accreditation under paragraph (b) of this section and has failed to take the remedial action recommended to correct identified deficiencies. (i) In the case of a denial, the operator of the facility will be informed of the reasons for the denial and may appeal the decision in writing to the Administrator within 10 days after receiving notification of the denial. The appeal must include all of the facts and reasons upon which the person relies to show that the facility was wrongfully denie
official document
· source cfr-2024
Accreditation of qualifying continuing broker education.
CFR · 2024-01-01
· US
· Title 19
(a) (1) (i) (ii) (2) (i) A seminar, webinar, or a workshop, whether online or in-person, whether experienced live or recorded, that is conducted by an instructor, discussion leader, or speaker; (ii) A symposium or convention, with the exception of the attendance at a meeting conducted in accordance with the provisions of the Federal Advisory Committee Act, as amended (5 U.S.C. App.), whether online or in-person; (iii) Online coursework, a workshop, or a module, conducted as self-guided education, culminating in a retention test; (iv) The preparation of a subject matter for presentation as an instructor, discussion leader, or speaker at a training or educational activity described in paragraph (a)(2)(i) or (a)(2)(ii) of this section, subject to the requirements set forth in paragraph (b) of this section; and (v) The presentation of a subject matter as an instructor, discussion leader, or speaker at a training or educational activity described in paragraph (a)(2)(i) or (a)(2)(ii) of this section, subject to the requirements set forth in paragraph (b) of this section. (b) (i) Presenting subject matter as an instructor, discussion leader, or speaker at a training or educational activity described in paragraph (a)(2)(i) or (ii) of this section; or (ii) Preparing subject matter for presentation as an instructor, discussion leader, or speaker at a training or educational activity described in paragraph (a)(2)(i) or (ii) of this section. (2) The special allowance for instructors, dis
official document
· source cfr-2024
Accreditation of representatives.
CFR · 2024-01-01
· US
· Title 8
(a) (1) Has the character and fitness to represent clients before the Immigration Courts and the Board, or DHS, or before all three authorities. Character and fitness includes, but is not limited to, an examination of factors such as: Criminal background; prior acts involving dishonesty, fraud, deceit, or misrepresentation; past history of neglecting professional, financial, or legal obligations; and current immigration status that presents an actual or perceived conflict of interest; (2) Is employed by or is a volunteer of the organization; (3) Is not an attorney as defined in 8 CFR 1001.1(f); (4) Has not resigned while a disciplinary investigation or proceeding is pending and is not subject to any order disbarring, suspending, enjoining, restraining, or otherwise restricting the individual in the practice of law or representation before a court or any administrative agency; (5) Has not been found guilty of, or pleaded guilty or nolo contendere to, a serious crime, as defined in 8 CFR 1003.102(h), in any court of the United States, or of any State, possession, territory, commonwealth, or the District of Columbia, or of a jurisdiction outside of the United States; and (6) Possesses broad knowledge and adequate experience in immigration law and procedure. If an organization seeks full accreditation for an individual, it must establish that the individual also possesses skills essential for effective litigation. (b) (c) (d) (e)
official document
· source cfr-2024
Accreditation of training programs: target housing and child occupied facilities.
CFR · 2024-01-01
· US
· Title 40
(a) (2) Training programs may first apply to EPA for accreditation of their lead-based paint activities courses or refresher courses pursuant to this section on or after August 31, 1998. Training programs may first apply to EPA for accreditation of their renovator or dust sampling technician courses or refresher courses pursuant to this section on or after April 22, 2009. (3) A training program must not provide, offer, or claim to provide EPA- accredited lead-based paint activities courses without applying for and receiving accreditation from EPA as required under paragraph (b) of this section on or after March 1, 1999. A training program must not provide, offer, or claim to provide EPA-accredited renovator or dust sampling technician courses without applying for and receiving accreditation from EPA as required under paragraph (b) of this section on or after June 23, 2008. (4) Accredited training programs, training program managers, and principal instructors must comply with all of the requirements of this section including approved terms of the application and all of the requirements and limitations specified in any accreditation documents issued to training programs. (b) (1) A training program seeking accreditation shall submit a written application to EPA containing the following information: (i) The training program's name, address, and telephone number. (ii) A list of courses for which it is applying for accreditation. For the purposes of this section, courses taught in
official document
· source cfr-2024