Goto Section: 32.4110 | 32.4200 | Table of Contents

FCC 32.4130
Revised as of October 1, 2007
Goto Year:2006 | 2008
Sec.  32.4130   Other current liabilities.

   This account shall include:

   (a) The amount of advance billing creditable to revenue accounts in future
   months; also advance payments made by prospective customers prior to the
   establishment of service. Amounts included in this account shall be credited
   to the appropriate revenue accounts in the months in which the service is
   rendered or cleared from this account as refunds are made.

   (b) The amount (including any obligations for premiums) of long-term debt
   matured and unpaid without any specific agreement for extension of maturity,
   including unpresented bonds drawn for redemption through the operation of
   sinking and redemption fund agreements.

   (c) The current portion of obligations applicable to property obtained under
   capital leases.

   (d) The amount of wages, compensated absences, interest on indebtedness of
   the company, dividends on capital stock, and rents accrued to the date for
   which the balance sheet is made, but not payable until after that date.
   Accruals shall be maintained so as to show separately the amount and nature
   of the items accrued to the date of the balance sheet.

   (e) Matured rents, dividends, interest payable under monthly settlements on
   short-term loans, advances, and open accounts shall be included in Account
   4000.

   (f) All other liabilities of current character which are not included in
   Account 4000 through 4110.

   [ 67 FR 5689 , Feb. 6, 2002]


Goto Section: 32.4110 | 32.4200

Goto Year: 2006 | 2008
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