OAR 603-032-0145
Grain Deposit Ledger
(1)
Each warehouseman must maintain a current grain deposit ledger account for each depositor of grain, including therein, grain owned by the warehouseman. Such account shall show at least the following:(a)
The name of the depositor;(b)
Applicable dates of all transactions or postings affecting the account, including load slips, withdrawal, purchase order and/or check number;(c)
The kind and weight of grain and all other information or transactions affecting each account.(2)
Each warehouseman shall currently post all applicable information and data from the load slips and other books of original record to each grain deposit ledger account. The grain deposit ledger accounts must be balanced at least once each month.(3)
Each warehouseman must maintain a Daily Position Record (DPR) which conforms to good accounting practices for grain that is on hand for cleaning or processing, for treating, for shipping by the warehouseman, for the account of the depositor, and for all grains purchased by, or left for, the purpose of sale to the warehouseman. Memorandum agreements or written documents covering such transactions must be attached to, or filed with, the ledger records.
Source:
Rule 603-032-0145 — Grain Deposit Ledger, https://secure.sos.state.or.us/oard/view.action?ruleNumber=603-032-0145.