FCC 36.222 Revised as of October 1, 2007
Goto Year:2006 |
2008
Sec. 36.222 Nonoperating income and expenses—Account 7300.
(a) Only allowance for funds used during construction, and charitable,
social and community welfare contributions are considered in this account
for separations purposes.
(b) Subsidiary record categories should be maintained for this account that
include identification of amounts made to the account for (1) credits
representing allowance for funds used during construction and (2)
contributions for charitable, social or community welfare purposes, employee
activities, membership dues and fees in service clubs, community welfare
association and similar organizations.
(c) The portion reflecting allowance for funds used during construction is
apportioned on the basis of the cost of Telecommunications Plant Under
Construction—Account 2003. The portion reflecting costs for social and
community welfare contributions and fees is apportioned on the basis of the
apportionment of corporate operations expenses.
[ 52 FR 17229 , May 6, 1987, as amended at 60 FR 12138 , Mar. 6, 1995]
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