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]

   return arrow Back to Top

Goto Section: 32.4200 | 32.4320

Goto Year: 2018 | 2020
CiteFind - See documents on FCC website that cite this rule

Want to support this service?

Report errors in this rule. Since these rules are converted to HTML by machine, it's possible errors have been made. Please help us improve these rules by clicking the Report FCC Rule Errors link to report an error.
Helping make public information public