Deferred charges
Compiled text through Sep 15, 2021
Register checked through Jul 29, 2026
No later Register activity identified in this check.
Dates and status
- Compiling agency
- Executive Department
- Text status
- Source receipt
- Compiled text through
- Sep 15, 2021
- Register checked through
- July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
- Activity status
- No later Register activity identified in this check.
- Source snapshot
- Jun 6, 2026
Disbursements covering items that will become a charge to future operations shall be recorded as a deferred charge when the expenditure is made. At the close of each quarter, a journal voucher shall be prepared charging operating expense and crediting the appropriate deferred charge account with the applicable share for the quarter of the amount originally set up as a deferred charge. The procedures to be followed with respect to the quarterly charge to operation for insurance, fuel, and paint supplies are set forth in Subparts 1642-6 and 1642-7 of this Subchapter.