Sec. 32.1140  Special cash deposits.

    (a) This account shall include the amount of cash on special 
deposit, other than in sinking and other special funds provided for 
elsewhere, to pay dividends, interest, and other debts, when such 
payments are due one year or less from the date of deposit; the amount 
of cash deposited to insure the performance of contracts to be performed 
within one year from date of the deposit; and other cash deposits of a 
special nature not provided for elsewhere. This account shall include 
the amount of cash deposited with trustees to be held until mortgaged 
property sold, destroyed, or otherwise disposed of is replaced, and also 
cash realized from the sale of the company's securities and deposited 
with trustees to be held until invested in physical property of the 
company or for disbursement when the purposes for which the securities 
were sold are accomplished.
    (b) Cash on deposit in special accounts where the funds are 
available for the current requirements of the company shall be included 
in Account 1130, Cash.
    (c) Cash on special deposit to be held for more than one year from 
the date of deposit shall be included in Account 1410, Other Noncurrent 
Assets.