Goto Section: 32.4200 | 32.4320 | Table of Contents

FCC 32.4300
Revised as of September 12, 2019
Goto Year:2018 | 2020
  § 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 | 2020
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