Sec. 32.7299  Content of accounts.

    The nonoperating income and expense accounts are intended to record 
the results of transactions, events and circumstances affecting the 
company during a period and which are not operational in nature. They 
shall include such items as nonoperating taxes, dividend income and 
interest income. Whenever practicable the inflows and outflows 
associated with a transaction or event shall be matched and the result 
shown as a net gain or loss.