Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.757 757 Payables to affiliated companies

This account shall include amounts payable to affiliated companies which are subject to current settlement such as deposits, demand or time loans, notes payable, interest, dividends, miscellaneous bills, and similar items.

Note:  Payables to affiliated companies, representing net credit balances for items such as revenues, charges for equipment interchanged, car repairs and claims, shall not be included in this account but in account 752, “Accounts payable;  Interline and other balances.”