Assertion: accounting period | /r/CapableOf | end under the rule
Facets:
value: in the second bullet point
type: LOCATION
Source sentences:
text: If a company carrying on more than one trade draws up accounts of any of them to different dates, and does not make up general accounts for the whole of the company's activities, the company may determine that any one of those dates shall be taken into consideration for the purposes of determining whether an accounting period has ended under the rule in the second bullet point above.