Goto Section: 32.1410 | 32.1500 | Table of Contents
FCC 32.1438
Revised as of October 1, 2010
Goto Year:2009 |
2011
§ 32.1438 Deferred maintenance and retirements.
(a) This account shall include such items as:
(1) The unprovided-for loss in service value of telecommunications
plant for extraordinary nonrecurring retirement not considered in
depreciation and the cost of extensive replacements of plant normally
chargeable to the current period Plant Specific Operations Expense
accounts. These charges shall be included in this account only upon
direction or approval from this Commission. However, the company's
application to this Commission for such approval shall give full
particulars concerning the property retired, the extensive
replacements, the amount chargeable to operating expenses and the
period over which in its judgment the amount of such charges should be
distributed.
(2) Unaudited amounts and other debit balances in suspense that cannot
be cleared and disposed of until additional information is received;
the amount, pending determination of loss, of funds on deposit with
banks which have failed; revenue, expense, and income items held in
suspense; amounts paid for options pending final disposition.
(3) Cost of preliminary surveys, plans, investigation, etc., made for
construction projects under contemplation. If the projects are carried
out, the preliminary costs shall be included in the cost of the plant
constructed. If the projects are abandoned, the preliminary costs shall
be charged to Account 7300, Nonoperating income and expense.
(4) Cost of evaluations, inventories, and appraisals taken in
connection with the acquisition or sale of property. If the property is
subsequently acquired, the preliminary costs shall be accounted for as
a part of the cost of acquisition, or if it is sold, such costs shall
be deducted from the sale price in accounting for the property sold. If
purchases or sales are abandoned, the preliminary costs included herein
(including options paid, if any) shall be charged to Account 7300.
(b) Charges provided for in paragraph (a) of this section shall be
included in this account only upon direction or approval from this
Commission. However, the company's application to this Commission for
such approval shall give full particulars concerning the property
retired, the extensive replacements, the amount chargeable to operating
expenses and the period over which in its judgment the amount of such
charges should be distributed.
[ 51 FR 43499 , Dec. 2, 1986, as amended at 67 FR 5683 , Feb. 6, 2002]
Goto Section: 32.1410 | 32.1500
Goto Year: 2009 |
2011
CiteFind - See documents on FCC website that
cite this rule
Want to support this service?
Thanks!
Report errors in
this rule. Since these rules are converted to HTML by machine, it's possible errors have been made. Please
help us improve these rules by clicking the Report FCC Rule Errors link to report an error.
hallikainen.com
Helping make public information public