US lawSouth DakotaRegulationsTitle 20 — LABOR AND REGULATIONArticle 20:07 — BANKINGChapter 20:07:03 — Internal management of banks20:07:03:10ARSD 20:07:03:10ARSD 20:07:03:10. Accrual accountingLast amended: 1986Year: 2026Length: 21 wordsOfficial source Cite as S.D. Admin. R. 20:07:03:10The books and records of a bank with total assets of $25,000,000 or more shall be kept on an accrual basis.PreviousARSD 20:07:03:09NextARSD 20:07:03:11