General
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
(a)Time of closing.
The books of account shall be closed during the operating period at the end of each fiscal year beginning with the fiscal year in which the date of substantial completion falls. The closing of the income and expense analysis ledgers at the end of the initial operating period has been described in section 1646-6.4(a).
(b)References to accounts.
In the instructions that follow all references to the income accounts mean the accounts within the 3000 group of accounts. References to the expense accounts mean the accounts within the 4000 and 6000 groups.