Goto Section: 32.7910 | 32.9000 | Table of Contents
FCC 32.7990
Revised as of October 1, 2008
Goto Year:2007 |
2009
Sec. 32.7990 Nonregulated net income.
(a) This account shall be used by those companies who offer nonregulated
activities that do not involve the joint or common use of assets or
resources used in the provision of both regulated and nonregulated products
and services, and which have not established a separate subsidiary for that
purpose.
(b) All revenue and expenses (including taxes) incurred in these
nonregulated activities shall be recorded on separate books of account for
such operations. Only the net of the total revenues and total expenses shall
be recorded in this account, with a contra debit or credit to account
1406.3.
[ 52 FR 6562 , Mar. 4, 1987]
Subpart G—Glossary
Goto Section: 32.7910 | 32.9000
Goto Year: 2007 |
2009
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