N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.55 - Clearing account
(a) A
primary account containing costs that are to be transferred or allocated to
other accounts.
(b) An intermediate
account to which is transferred a group of costs or revenues, or a group of
accounts containing costs or revenues, and from which a distribution of the
total is made to other accounts.
Notes
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