Goto Section: 32.4540 | 32.4999 | Table of Contents
FCC 32.4550
Revised as of October 2, 2015
Goto Year:2014 |
2016
§ 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: 2014 |
2016
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