Goto Section: 32.4320 | 32.4340 | Table of Contents
FCC 32.4330
Revised as of October 1, 2008
Goto Year:2007 |
2009
Sec. 32.4330 Unamortized nonoperating investment tax credits—net.
(a) This account shall be credited and Account 7400, Nonoperating Taxes,
shall be debited with investment tax credits generated from qualified
expenditures related to other operations which the company has elected to
defer rather than recognize currently in income.
(b) This account shall be debited and Account 7400 credited with a
proportionate amount determined in relation to the useful book life of the
property to which the tax credit relates.
[ 67 FR 5690 , Feb. 6, 2002]
Goto Section: 32.4320 | 32.4340
Goto Year: 2007 |
2009
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