Goto Section: 32.4040 | 32.4080 | Table of Contents
FCC 32.4070
Revised as of October 1, 2010
Goto Year:2009 |
2011
§ 32.4070 Income taxes--accrued.
(a) This account shall be credited or charged and the following
accounts shall be charged or credited with the offsetting amount of
current year income taxes (Federal, state and local) accrued during the
period or adjustments to prior accruals: 7220 Operating Federal Income
Taxes, 7230 Operating State and Local Income Taxes, 7400 Nonoperating
Taxes, 7600 Extraordinary Items.
(b) If significant, current year income taxes paid in advance shall be
reclassified to Account 1280, Prepayments.
[ 67 FR 5689 , Feb. 6, 2002]
Goto Section: 32.4040 | 32.4080
Goto Year: 2009 |
2011
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