Goto Section: 32.4070 | 32.4100 | Table of Contents
FCC 32.4080
Revised as of December 4, 2012
Goto Year:2011 |
2013
§ 32.4080 Other taxes—accrued.
(a) This account shall be credited or charged and Account 7240,
Operating Other Taxes, or 7400, Nonoperating Taxes, or, for payroll
related costs, the appropriate expense accounts shall be charged or
credited for all taxes, other than Federal, State and local income
taxes, accrued or adjusted for previous accruals during the period.
Among the taxes includable in this account are property, gross
receipts, franchise, capital stock, social security and unemployment
taxes.
(b) Taxes paid in advance of the period in which they are chargeable to
income shall be included in the prepaid taxes Account 1280,
Prepayments, or 1410, Other Noncurrent Assets, as appropriate.
[ 67 FR 5689 , Feb. 6, 2002]
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Goto Section: 32.4070 | 32.4100
Goto Year: 2011 |
2013
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