Sec. 32.1160  Temporary investments.

    (a) This account shall include the cost of current securities 
acquired for the purpose of temporarily investing cash, such as time 
drafts receivable and time loans, bankers' acceptances, United States 
Treasury certificates, marketable securities, and other similar 
investments of a temporary character.
    (b) Accumulated changes in the net unrealized losses of current 
marketable equity securities shall be included in the determination of 
net income in the period in which they occur in Account 7360, Other 
Nonoperating Income.
    (c) Subsidiary record categories shall be maintained in order that 
the entity may separately report the amounts contained herein that 
relate to affiliates and nonaffiliates. Such subsidiary record 
categories shall be reported as required by part 43 of this Commission's 
Rules and Regulations.