N.Y. Comp. Codes R. & Regs. tit. 10 § 451.64

Current through Register Vol. 46, No. 51, December 18, 2024

Section 451.64 - Control (or controlling) account

An account containing primarily totals of one or more types of transactions, the detail of which appears in a subsidiary ledger or its equivalent. Its balance equals the sum of the balances of the detail accounts.

N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.64