US · guidance
BOP Program Statement 3721.07 § 12
ASSET AND LIABILITY ACCOUNTS
a. Ledger accounts reflecting assets, liabilities, and capital will be kept in sufficient detail to
provide the information required for preparation of the balance sheet as required by this program
statement.
b. Inventories of equipment and merchandise items must be made at the end of each quarter to
prepare the balance sheet and the profit and loss statements for each period.
History
PS 3721.07 dated 2026-03-19
Provenance
- Source
- bop.gov
- Retrieved
- 2026-09-20
- Edition
- bop-ps-2026-09-20
- Content hash
5e2248260fc44a5fd2d31254ca786b18a12677b10b610d971f002da726ebe95e
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