Section 367.2330 - Account 233, Notes payable to associate companies(a) This account must include amounts owing to associate companies on notes, drafts, acceptances, or other similar evidences of indebtedness, and open accounts payable on demand or not more than one year from date of issue or creation.(b) Exclude from this account notes and accounts that are includible in account 223, Advances from associate companies (§ 367.2230 ).