OAR 740-055-0190
Record of Receipts and Disbursements


Household goods carriers shall maintain a record of all moneys received from any source. The record shall show the date received, amount received, from whom received, number of freight bills being paid or description of service rendered for which payment is received, and any other pertinent information necessary to explain the transaction. The record shall show whether amount collected is retained as cash on hand or deposited in the bank and the account to be credited with the amount of collection.


Household goods shall keep and maintain a complete and accurate record of all moneys disbursed in conducting their operations whether such disbursements are made in cash or by check:


The record must show amount disbursed, a description of what the payment covers, the proper account chargeable and all essential information to identify and explain the disbursement;


All bills, invoices, receipts, memoranda and papers supporting and explaining payments must be carefully filed and retained for the prescribed time.

Source: Rule 740-055-0190 — Record of Receipts and Disbursements, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=740-055-0190.

Last Updated

Jun. 8, 2021

Rule 740-055-0190’s source at or​.us