FCC 32.1191 Revised as of December 4, 2012
Goto Year:2011 |
§ 32.1191 Accounts receivable allowance—other.
(a) This account shall be credited with amounts charged to Account
5302, Uncollectible Revenue—Other to provide for uncollectible amounts
included in Account 1190, Other Accounts Receivable. There shall also
be credited to this account amounts collected which previously had been
written off through charges to this account and credits to Account
1190. There shall be charged to this account any amounts covered
thereby which have been found to be impracticable of collection.
(b) If no such allowance is maintained, uncollectible amounts shall be
charged directly to Account 5302, Uncollectible Revenue—Other.
(c) Subsidiary record categories shall be maintained in order that the
entity may separately report the amounts contained herein that relate
to affiliates and nonaffiliates. Such subsidiary record categories
shall be reported as required by part 43 of this Commission's Rules and
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