Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.616 616 Other debits to retained earnings

(a) This account shall include losses from resale of reacquired capital stock, and charges which reduce or write-off discount on capital stock issued by the company, but only to the extent that such charges exceed credit balances in account 795, “Other capital,” applicable to net gains from reacquisition and resale or retirement of such subclass of capital stock. See instruction 5–4.

(b) This account shall also include other debit adjustments, net of assigned income taxes, not provided for elsewhere in this system but only after such inclusion has been authorized by the Board.