FCC 32.4320 as of October 2, 2015

Goto Section: 32.4300 | 32.4330 | Table of Contents

FCC 32.4320
Revised as of October 2, 2015
Goto Year:2014 | 2016

  § 32.4320   Unamortized operating investment tax credits—net.

   (a) This account shall be credited and Account 7210, Operating Investment
   Tax Credits—Net, should be debited with investment tax credits generated
   from  qualified expenditures related to regulated operations which the
   company defers rather than recognizes currently in income.

   (b)  This  account  shall  be debited and Account 7210 credited with a
   proportionate amount determined in relation to the period of time used for
   computing book depreciation on the property to which the tax credit relates.

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Goto Section: 32.4300 | 32.4330

Goto Year: 2014 | 2016 CiteFind - See documents on FCC website that cite this rule

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