Adjustments
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
Before closing, all adjustments reflecting accruals, deferred charges and unpaid invoices on hand applicable to the fiscal year being closed shall be recorded in the books in the manner prescribed by Subpart 1647-6. The adjustment reflecting the amount of subsidies to be taken into income for the fiscal year shall not, however, be made until a trial balance of the subsidiary ledgers and a pre-closing trial balance of the general ledger have been made.