Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.739 739 Organization expenses

This account shall include all fees paid to governments for the privilege of incorporation, and office and other expenditures incident to organizing the corporation and putting it in readiness to do business;  cost of preparing and distributing prospectuses;  special counsel fees;  cost of preparing and issuing certificates of stock;  cost of procuring the necessary certificates from State authorities;  and other like costs necessary and proper in organizing the enterprise.

Note:  Cost of soliciting for loans or for the sale of bonds or other evidences of indebtedness shall be charged to balance sheet account 743, “Other deferred debits.” (See instruction 5–3.)