Account 189, Unamortized loss on reacquired debt.
18 C.F.R. § 367.1890
in effectEffective: 2024-07-01This account must include the losses on long-term debt reacquired or redeemed. The amounts in this account must be amortized in accordance with General Instruction § 367.16.
Source: eCFRURL: https://www.ecfr.gov/api/versioner/v1/full/2024-07-01/title-18.xmlFetched: 7/26/2026
