Goto Section: 32.7240 | 32.7300 | Table of Contents

FCC 32.7250
Revised as of October 1, 2020
Goto Year:2019 | 2021
  §  32.7250   Provision for deferred operating income taxes--net.

   (a) This account shall be charged or credited, as appropriate, with
   contra entries recorded to the following accounts for income tax
   expense that has been deferred in accordance with § 32.22 of subpart B.

   4100   Net Current Deferred Operating Income Taxes

   4340   Net Noncurrent Deferred Operating Income Taxes

   (b) Subsidiary record categories shall be maintained to distinguish
   between property and nonproperty related deferrals and so that the
   company may separately report that amounts contained herein that relate
   to Federal, state and local income taxes. Such subsidiary record
   categories shall be reported as required by part 43 of this
   Commission's Rules and Regulations.

   


Goto Section: 32.7240 | 32.7300

Goto Year: 2019 | 2021
CiteFind - See documents on FCC website that cite this rule

Want to support this service?
Thanks!

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.
hallikainen.com
Helping make public information public