Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.707 707 Accounts receivable;  other

This account shall include amounts due in audited accounts, such as those due from the United States or other Governments for the transportation of mails and Government property, and from express companies for express facilities furnished under contract;  miscellaneous bills against other railway companies, corporations, firms, and individuals;  and other similar items.

Note A:  The amount to be entered in this account is not the net balance between this account and account 754, “Accounts payable;  Other.”

Note B:  Amounts due from affiliated companies for miscellaneous bills and other items subject to current settlement shall be included in account 708.5, “Receivables from affiliated companies.”