nonledger assets

  • Assets resulting from investments through excess of market (or amortized) values over book values, and interest and other income due or accrued on such investments. Such assets are not recorded on the company’s general ledger, but are available from supplementary ledger records or other sources.

    Internal Revenue Service 1

1Internal Revenue Service, Internal Revenue Manual 4.42.6 Glossary, http://­­irm/­part4/­irm_04-042-006.html (last accessed Dec. 22, 2009).