Goto Section: 32.4200 | 32.4320 | Table of Contents
FCC 32.4300
Revised as of October 1, 2008
Goto Year:2007 |
2009
Sec. 32.4300 Other long-term liabilities and deferred credits.
(a) This account shall include amounts accrued to provide for such items as
unfunded pensions (if actuarially determined), death benefits, deferred
compensation costs and other long-term liabilities not provided for
elsewhere. Subsidiary records shall be maintained to identify the nature of
these items.
(b) This account shall include the amount of all deferred credits not
provided for elsewhere, such as amounts awaiting adjustment between
accounts; and revenue, expense, and income items in suspense.
[ 67 FR 5690 , Feb. 6, 2002]
Goto Section: 32.4200 | 32.4320
Goto Year: 2007 |
2009
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