Sec. 32.4120  Other accrued liabilities.

    (a) This account shall include the amount of wages, compensated 
absences, interest on indebtedness of the company, dividends on capital 
stock, and rents accrued to the date for which the balance sheet is 
made, but not payable until after that date.
    (b) This account shall be maintained so as to show separately the 
amount and nature of the items accrued to the date of the balance sheet.
    (c) Matured rents, dividends and interest shall be included in 
Account 4010, Accounts Payable.

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    (d) Interest payable under monthly settlements on short-term loans, 
advances, and open accounts shall be included in Account 4010.