Regulatory Text
18 C.F.R. § 367.2250 — Account 225, Unamortized premium on long-term debt.
§ 367.2250 Account 225, Unamortized premium on long-term debt. (a) This account must include the excess of the cash value of consideration received over the face value upon the issuance or assumption of long-term debt securities. (b) Amounts recorded in this account must be amortized over the life of each respective issue under a plan that will distribute the amount equitably over the life of the security. The amortization must be on a monthly basis, with the related amounts credited to account 429, Amortization of premium on debt—Credit (§ 367.4290) ( see General Instructions in § 367.16).
Source: ecfr.gov · govinfo.gov — public domain
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BS-CFR18-SEC-B1611C
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Citation
18 C.F.R. § 367.2250
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The regulatory text of 18 C.F.R. § 367.2250 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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