Illinois Code § 40 ILCS 5/11-200

Accounting.
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An adequate system of accounts and records shall
be established to give effect to the requirements of this Article, and
shall be maintained in accordance with generally accepted accounting
principles. The reserves designated in Sections 11-201 to 11-210,
inclusive, shall be maintained. At the end of each year and at any other
time when necessary the amounts in such reserves shall be improved by their
proper interest accretions.

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