N.Y. Comp. Codes R. & Regs. tit. 10 § 441.64
Current through Register Vol. 46, No. 53, December 31, 2024
A primary account containing costs that are to be transferred to other accounts; an intermediate account to which is transferred a group of costs or revenues or a group of accounts containing costs or revenues and from which a distribution of the total is made to other accounts.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.64