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Accounting Rules
Form and Content of Financial Statements

Regulation S-X





Rule 12-09 -- Valuation and Qualifying Accounts 


                             Column C-Additions
                           --------------------------------
 Column A-   Column B      1) - Charged     2) - Charged to      Column D-     Column E-
Description* Balance at    to costs and     other accounts-      Deductions    Balance at 
             beginning of   expenses          describe            describe      end of 
              period                                                            period
*List, by major classes, all valuation and qualifying accounts and reserves not included in specific schedules. Identify each class of valuation and qualifying accounts and reserves by descriptive title. Group (a) those valuation and qualifying accounts which are deducted in the balance sheet from the assets to which they apply and (b) those reserves which support the balance sheet caption, Reserves. Valuation and qualifying accounts and reserves as to which the additions, deductions, and balances were not individually significant may be grouped in one total and in such case the information called for under columns C and D need not be given.



Regulatory History


37 FR 14602, July 21, 1972. Redesignated and amended at 45 FR 63679, Sept. 25, 1980


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