Goto Section: 32.4540 | 32.4999 | Table of Contents
FCC 32.4550
Revised as of December 4, 2012
Goto Year:2011 |
2013
§ 32.4550 Retained earnings.
(a) This account shall include the undistributed balance of retained
earnings derived from the operations of the company and from all other
transactions not includable in the other accounts appropriate for
inclusion of stockholders' equity.
(b) Subsidiary records shall be maintained wherein are recorded all
entries to retained earnings during the year such that the detail of
the entries may be disclosed to the Commission.
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Subpart D—Instructions For Revenue Accounts
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Goto Section: 32.4540 | 32.4999
Goto Year: 2011 |
2013
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