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- § 210. 5-02 Balance sheets. - Viewpoint
(a) State separately in the balance sheet or in a note thereto, if practicable, the amounts of major classes of inventory such as: (1) Finished goods; (2) inventoried costs relating to long-term contracts or programs (see paragraph (d) of this section); (3) work in process; (4) raw materials; and (5) supplies
- eCFR :: 17 CFR 210. 5-02 -- Balance sheets.
§ 210 5-02 Balance sheets The purpose of this rule is to indicate the various line items and certain additional disclosures which, if applicable, and except as otherwise permitted by the Commission, should appear on the face of the balance sheets or related notes filed for the persons to whom this article pertains (see § 210 4-01(a) )
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