{"data":{"id":"us/46-cfr-403.115","jurisdiction":"us","citation":"46 CFR 403.115","heading":"Accounting period.","body":"Each Association subject to this part shall maintain its accounts on a calendar year basis unless otherwise approved by the Director.","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":"cc70908a891e19eb2000261023a9c58f8dfcbc527370b81812c63952eef0a61d","source_id":"us-cfr","stale":true,"prev":"us/46-cfr-403.110","next":"us/46-cfr-403.200"},"notice":"GroundRules: Original legal text. Not legal advice."}