The term does not include amounts that are required to be recorded for financial accounting purposes under Statement of Financial Accounting Standards number 106 issued by the Financial Accounting Standards Board and effective December 1990.[Pre-1995 Recodification Citation: 13-4.1-6.3-5.]As added by P.L.1-1995, SEC.27. Amended by P.L.176-1995, SEC.11.
Indiana Legal Code