Goto Section: 32.7210 | 32.7230 | Table of Contents
FCC 32.7220
Revised as of October 2, 2015
Goto Year:2014 |
2016
§ 32.7220 Operating Federal income taxes.
(a) This account shall be charged and Account 4070, Income Taxes-Accrued,
shall be credited for the amount of Federal Income Taxes for the current
period. This account shall also reflect subsequent adjustments to amounts
previously charged.
(b) Taxes should be accrued each month on an estimated basis and adjustments
made as later data becomes available.
(c) Tax credits, other than investment tax credits, if normalized, shall be
recorded consistent with the accounting for investment tax credits and shall
be amortized to income as directed by this Commission.
(d) No entries shall be made to this account to reflect interperiod tax
allocations.
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Goto Section: 32.7210 | 32.7230
Goto Year: 2014 |
2016
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