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4 Accounts Receivable — Trade
6 Accounts Receivable — Affiliated Companies
(1) This account shall include all amounts due from affiliated companies, such as trade accounts, dividends and interest, where such amounts are subject to settlement within one year from the date of the balance sheet. (See Regulations, section 80).
75 Allowance For Doubtful Accounts
(1) This account shall include the total of the balances maintained by a company for the purpose of providing for reductions in the value of current assets recorded in
(a) account 4 (Accounts Receivable — Trade),
