Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.741 741 Other assets

This account shall include the estimated value of salvage recoverable from property retired when the recovery of the salvage is deferred for any reason. (See instruction 2–5 and 2–7.) This account shall also include the estimated realizable amount for other assets of doubtful value, collection of which within one year is not assured;  also other deferred assets and miscellaneous assets not otherwise provided for in general balance sheet accounts. (See instruction 5–1.)