FCC 32.5280 Revised as of October 1, 2007
Goto Year:2006 |
2008
Sec. 32.5280 Nonregulated operating revenue.
(a) This account shall include revenues derived from a nonregulated activity
involving the common or joint use of assets or resources in the provision of
regulated and nonregulated products or services.
(b) This account shall be debited and regulated revenue accounts shall be
credited at tariffed rates when tariffed services are provided to
nonregulated activities that are accounted for as prescribed in Sec. 32.23(c) of
this subpart.
(c) Separate subsidiary record categories shall be maintained for two groups
of nonregulated revenue as follows: one subsidiary record for all revenues
derived from regulated services treated as nonregulated for federal
accounting purposes pursuant to Commission order and the second for all
other revenues derived from a nonregulated activity as set forth in
paragraph (a) of this section.
[ 53 FR 49322 , Dec. 7, 1988, as amended at 64 FR 50008 , Sept. 15, 1999; 67 FR 5694 , Feb. 6, 2002]
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