Regulation S-X
 
Rule 12-09
Valuation and Qualifying Accounts
| Column A |
Column B |
Column C |
Column D |
Column E |
SEC_CODE_REF_0090001192884
| Description* |
Balance at beginning of period |
1) Charged to costs and expenses |
2) Charged to other accounts(describe) |
Deductions(describe) |
Balance at end of period |
|
|
|
|
|
|
*List,
by major classes, all valuation and qualifying accounts and reserves not
included in specific schedules. Identify each class of valuation and qualifying
accounts and reserves by descriptive title. Group (a) those valuation
and qualifying accounts which are deducted in the balance sheet from the
assets to which they apply and (b) those reserves which support the balance
sheet caption, Reserves. Valuation and qualifying accounts and reserves
as to which the additions, deductions, and balances were not individually
significant may be grouped in one total and in such case the information
called for under columns C and D need not be given.
Regulatory History |
|
37 FR 14602, July
21, 1972
45 FR 63679, Sept. 25, 1980 |
|
