Goto Section: 32.4200 | 32.4320 | Table of Contents
Revised as of September 12, 2019
Goto Year:2018 |
§ 32.4300 Other long-term liabilities and deferred credits.
Link to an amendment published at 84 FR 4730 , Feb. 19, 2019.
(a) This account shall include amounts accrued to provide for such
items as unfunded pensions (if actuarially determined), death benefits,
deferred compensation costs and other long-term liabilities not
provided for elsewhere. Subsidiary records shall be maintained to
identify the nature of these items.
(b) This account shall include the amount of all deferred credits not
provided for elsewhere, such as amounts awaiting adjustment between
accounts; and revenue, expense, and income items in suspense.
[ 67 FR 5690 , Feb. 6, 2002]
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Goto Section: 32.4200 | 32.4320
Goto Year: 2018 |
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