P.R. Laws tit. 10, § 1072
2019-02-20 00:00:00+00
Any other books which may be considered advisable, according to the system of bookkeeping adopted, may also be kept.
Such books shall not be subject to the provisions of § 1074 of this title; but any which may be considered proper may be legalized.
History —Commerce Code, 1932, § 27.