Goto Section: 32.1170 | 32.1191 | Table of Contents

FCC 32.1171
Revised as of October 2, 2015
Goto Year:2014 | 2016
§ 32.1171   Allowance for doubtful accounts.

   (a) This account shall be credited with amounts charged to Accounts 5300,
   Uncollectible  revenue,  and  6790,  Provision for uncollectible notes
   receivable  to  provide  for uncollectible amounts related to accounts
   receivable and notes receivable included in Account 1170, Receivables. 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
   1170. 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 5300, Uncollectible revenue or directly to
   Account 6790, Provision for uncollectible notes receivable, as appropriate.

   (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 chapter.

   [ 67 FR 5682 , Feb. 6, 2002]

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Goto Section: 32.1170 | 32.1191

Goto Year: 2014 | 2016
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