N.Y. Comp. Codes R. & Regs. tit. 10 § 441.122
Current through Register Vol. 46, No. 50, December 11, 2024
A material expense (see materiality) so unusual in nature or in frequency of occurrence as to be accorded special treatment in the accounts or separate disclosure in financial statements.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.122