Goto Section: 32.4110 | 32.4200 | Table of Contents
FCC 32.4130
Revised as of October 1, 2019
Goto Year:2018 |
2020
§ 32.4130 Other current liabilities.
Link to an amendment published at 84 FR 4730 , Feb. 19, 2019.
This account shall include:
(a) The amount of advance billing creditable to revenue accounts in
future months; also advance payments made by prospective customers
prior to the establishment of service. Amounts included in this account
shall be credited to the appropriate revenue accounts in the months in
which the service is rendered or cleared from this account as refunds
are made.
(b) The amount (including any obligations for premiums) of long-term
debt matured and unpaid without any specific agreement for extension of
maturity, including unpresented bonds drawn for redemption through the
operation of sinking and redemption fund agreements.
(c) The current portion of obligations applicable to property obtained
under capital leases.
(d) The amount of wages, compensated absences, interest on indebtedness
of the company, dividends on capital stock, and rents accrued to the
date for which the balance sheet is made, but not payable until after
that date. Accruals shall be maintained so as to show separately the
amount and nature of the items accrued to the date of the balance
sheet.
(e) Matured rents, dividends, interest payable under monthly
settlements on short-term loans, advances, and open accounts shall be
included in Account 4000.
(f) All other liabilities of current character which are not included
in Account 4000 through 4110.
[ 67 FR 5689 , Feb. 6, 2002]
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Goto Section: 32.4110 | 32.4200
Goto Year: 2018 |
2020
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