Goto Section: 32.7240 | 32.7300 | Table of Contents

FCC 32.7250
Revised as of October 1, 2007
Goto Year:2006 | 2008
Sec.  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  Sec. 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: 2006 | 2008
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