46 CFR § 403.115 - Accounting period.

---
identifier: "/us/cfr/t46/s403.115"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "46 CFR § 403.115 - Accounting period."
title_number: 46
title_name: "Shipping"
section_number: "403.115"
section_name: "Accounting period."
chapter_name: "COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY"
part_number: "403"
part_name: "GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "46 U.S.C. 2103, 2104(a), 9303, 9304; DHS Delegation No. 00170.1, Revision No. 01.4."
regulatory_source: "60 FR 18369, Apr. 11, 1995, unless otherwise noted. Redesignated by USCG-1998-3976, 63 FR 35139, June 29, 1998."
cfr_part: "403"
---


# 403.115 Accounting period.

Each Association subject to this part shall maintain its accounts on a calendar year basis unless otherwise approved by the Director.