Goto Section: 32.1170 | 32.1191 | Table of Contents

FCC 32.1171
Revised as of September 1, 2021
Goto Year:2020 | 2022
  §  32.1171   Allowance for doubtful accounts.

   (a) This account shall be credited with amounts charged to Accounts
   5300, Uncollectible revenue, and 6790, Provision for uncollectible
   notes receivable to provide for uncollectible amounts related to
   accounts receivable and notes receivable included in Account 1170,
   Receivables. There shall also be credited to this account amounts
   collected which previously had been written off through charges to this
   account and credits to Account 1170. There shall be charged to this
   account any amounts covered thereby which have been found to be
   impracticable of collection.

   (b) If no such allowance is maintained, uncollectible amounts shall be
   charged directly to Account 5300, Uncollectible revenue or directly to
   Account 6790, Provision for uncollectible notes receivable, as

   (c) Subsidiary record categories shall be maintained in order that the
   entity may separately report the amounts contained herein that relate
   to affiliates and nonaffiliates. Such subsidiary record categories
   shall be reported as required by part 43 of this chapter.

   [ 67 FR 5682 , Feb. 6, 2002]


Goto Section: 32.1170 | 32.1191

Goto Year: 2020 | 2022
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