N.Y. Comp. Codes R. & Regs. tit. 10 § 441.10
Current through Register Vol. 46, No. 53, December 31, 2024
To give effect to an accrual; to record revenue or expense in the reporting period to which it relates, notwithstanding that the required receipt or outlay may take place, in whole or in part, in a preceding or following accounting period.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.10