Goto Section: 36.221 | 36.223 | Table of Contents

FCC 36.222
Revised as of October 2, 2015
Goto Year:2014 | 2016
§ 36.222   Nonoperating income and expenses—Account 7300.

   (a) Only allowance for funds used during construction, and charitable,
   social and community welfare contributions are considered in this account
   for separations purposes.

   (b) Subsidiary record categories should be maintained for this account that
   include  identification of amounts made to the account for (1) credits
   representing  allowance  for  funds  used  during construction and (2)
   contributions for charitable, social or community welfare purposes, employee
   activities, membership dues and fees in service clubs, community welfare
   association and similar organizations.

   (c) The portion reflecting allowance for funds used during construction is
   apportioned on the basis of the cost of Telecommunications Plant Under
   Construction—Account 2003. The portion reflecting costs for social and
   community welfare contributions and fees is apportioned on the basis of the
   apportionment of corporate operations expenses.

   [ 52 FR 17229 , May 6, 1987, as amended at  60 FR 12138 , Mar. 6, 1995]

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Goto Section: 36.221 | 36.223

Goto Year: 2014 | 2016
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