{"data":{"id":"us/46-cfr-403.100","jurisdiction":"us","citation":"46 CFR 403.100","heading":"Applicability of system of accounts and reports.","body":"Each Association shall keep its books of account, records and memoranda, and make reports to the Director in accordance with the guidelines of the Generally Accepted Accounting Principles (GAAP) issued by the Financial Accounting Standards Board. These guidelines are available by writing to the Director, Great Lakes Pilotage at the address listed in § 401.110(a)(9) of this chapter.","path":["Title 46—Shipping","CHAPTER III—COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY","PART 403—GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM","Subpart A—General"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-46.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:22Z","sha256":"e582c5d2b9b8d5cab850da9b26e5bba42001fdef9f6d7d8ec7b31f69839401d0","source_id":"us-cfr","stale":true,"prev":"us/46-cfr-402.320","next":"us/46-cfr-403.105"},"notice":"GroundRules: Original legal text. Not legal advice."}