Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.710 710 Working funds

This account shall include amounts advanced to general and special agents, and to other officers and employees, as working funds from which certain expenditures are to be made and accounted for. It also includes advances to fast freight lines and to demurrage and other bureaus.

Note:  Advances to jointly owned or used terminal companies and other companies for permanent working funds or capital purposes shall be included in accounts 721, “Investments and advances;  Affiliated companies,” or 722, “Other investments and advances,” as appropriate.