FCC Web Documents citing 32.1120

as compiled by hallikainen.com/FccRules on 2012 07 01

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-03-3912A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-03-3912A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-03-3912A1.txt
  • are deleted: (ab) through (ao). The column section Account 1401 and Account 1402 is deleted and replaced with the following: ``Investment in Affiliated and Nonaffiliated Companies - Investments as defined in Section 32.1410 (a) through (e) of the Commission's Rules.'' The column section Account 1160 is deleted and replaced with the following: ``Temporary Investments - Investments as defined in Section 32.1120 (e) of the Commission's Rules.'' The column section Account 1180 is deleted and replaced with the following: ``Account 1170 - Receivables as defined in Section 32.1170 of the Commission's Rules.'' Column (q) - The following column is added: ``Total - The sum of Columns (h), (l), and (p).'' D. Table B-5 - Analysis of Entries in Accumulated Depreciation Report Definition
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.txt
  • reports and correspondence. 32.20 Numbering convention. 32.21 Sequence of accounts. 32.22 Comprehensive interperiod tax allocation. 32.23 Nonregulated activities. 32.24 Compensated absences. 32.25 Unusual items and contingent liabilities. 32.26 Materiality. 32.27 Transactions with affiliates. Subpart C-Instructions for Balance Sheet Accounts 32.101 Structure of the balance sheet accounts. Nonregulated investments. 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. 32.1120 Cash and equivalents. 32.1170 Receivables. 32.1171 Allowance for doubtful accounts. 32.1220 Inventories. 32.1280 Prepayments. 32.1350 Other current assets. 32.1406 Nonregulated investments. 32.1410 Other noncurrent assets. 32.1438 Deferred maintenance and retirements. Other jurisdictional assets - net. Instructions for telecommunications plant accounts. 32.2001 Telecommunications plant in service. 32.2002 Property held for future telecommunications use. 32.2003 Telecommunications plant under construction. 32.2005 Telecommunications plant
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.txt
  • and correspondence. 32.20 Numbering convention. 32.21 Sequence of accounts. 32.22 Comprehensive interperiod tax allocation. 32.23 Nonregulated activities. 32.24 Compensated absences. 32.25 Unusual items and contingent liabilities. 32.26 Materiality. 32.27 Transactions with affiliates. Subpart C-Instructions for Balance Sheet Accounts 32.101 Structure of the balance sheet accounts. 32.102 Nonregulated investments. 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained. 32.1120 Cash and equivalents. 32.1170 Receivables. 32.1171 Allowance for doubtful accounts. 32.1220 Inventories. 32.1280 Prepayments. 32.1350 Other current assets. 32.1406 Nonregulated investments. 32.1410 Other noncurrent assets. 32.1438 Deferred maintenance and retirements. 32.1500 Other jurisdictional assets-net. 32.2000 Instructions for telecommunications plant accounts. 32.2001 Telecommunications plant in service. 32.2002 Property held for future telecommunications use. 32.2003 Telecommunications plant under construction. 32.2005 Telecommunications plant
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4302c03.pdf
  • year from the date of deposit. (f) Long-term Debt - This column reflects the end-of-year balance of long- term debt issued to other companies. (g) Adjustments - This column reflects adjustments made for undistributed earnings or losses during the reporting period. (h) Net - The net amount of Columns (c) through (g). Temporary Investments - Investments as defined in Section 32.1120 (e) of the Commission's Rules. (i) Beginning Balance - The appropriate portion of the balance of temporary investments (Part 32.1120 (e)) at the beginning of the reporting period for each row item. (j) Gross Debits - The gross amount of debits to temporary investments (Part 32.1120 (e)) during the reporting period for each row item. (k) Gross Credits - The
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4302p03.pdf
  • year from the date of deposit. (f) Long-term Debt - This column reflects the end-of-year balance of long- term debt issued to other companies. (g) Adjustments - This column reflects adjustments made for undistributed earnings or losses during the reporting period. (h) Net - The net amount of Columns (c) through (g). Temporary Investments - Investments as defined in Section 32.1120 (e) of the Commission's Rules. (i) Beginning Balance - The appropriate portion of the balance of temporary investments (Part 32.1120 (e)) at the beginning of the reporting period for each row item. (j) Gross Debits - The gross amount of debits to temporary investments (Part 32.1120 (e)) during the reporting period for each row item. (k) Gross Credits - The
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4302c04.pdf
  • year from the date of deposit. (f) Long-term Debt - This column reflects the end-of-year balance of long- term debt issued to other companies. (g) Adjustments - This column reflects adjustments made for undistributed earnings or losses during the reporting period. (h) Net - The net amount of Columns (c) through (g). Temporary Investments - Investments as defined in Section 32.1120 (e) of the Commission's Rules. (i) Beginning Balance - The appropriate portion of the balance of temporary investments (Part 32.1120 (e)) at the beginning of the reporting period for each row item. (j) Gross Debits - The gross amount of debits to temporary investments (Part 32.1120 (e)) during the reporting period for each row item. (k) Gross Credits - The
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4302p04.pdf
  • year from the date of deposit. (f) Long-term Debt - This column reflects the end-of-year balance of long- term debt issued to other companies. (g) Adjustments - This column reflects adjustments made for undistributed earnings or losses during the reporting period. (h) Net - The net amount of Columns (c) through (g). Temporary Investments - Investments as defined in Section 32.1120 (e) of the Commission's Rules. (i) Beginning Balance - The appropriate portion of the balance of temporary investments (Part 32.1120 (e)) at the beginning of the reporting period for each row item. (j) Gross Debits - The gross amount of debits to temporary investments (Part 32.1120 (e)) during the reporting period for each row item. (k) Gross Credits - The
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4302c05.pdf
  • year from the date of deposit. (f) Long-term Debt - This column reflects the end-of-year balance of long- term debt issued to other companies. (g) Adjustments - This column reflects adjustments made for undistributed earnings or losses during the reporting period. (h) Net - The net amount of Columns (c) through (g). Temporary Investments - Investments as defined in Section 32.1120 (e) of the Commission's Rules. (i) Beginning Balance - The appropriate portion of the balance of temporary investments (Part 32.1120 (e)) at the beginning of the reporting period for each row item. (j) Gross Debits - The gross amount of debits to temporary investments (Part 32.1120 (e)) during the reporting period for each row item. (k) Gross Credits - The
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4302p05.pdf
  • year from the date of deposit. (f) Long-term Debt - This column reflects the end-of-year balance of long- term debt issued to other companies. (g) Adjustments - This column reflects adjustments made for undistributed earnings or losses during the reporting period. (h) Net - The net amount of Columns (c) through (g). Temporary Investments - Investments as defined in Section 32.1120 (e) of the Commission's Rules. (i) Beginning Balance - The appropriate portion of the balance of temporary investments (Part 32.1120 (e)) at the beginning of the reporting period for each row item. (j) Gross Debits - The gross amount of debits to temporary investments (Part 32.1120 (e)) during the reporting period for each row item. (k) Gross Credits - The
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4302c06.pdf
  • year from the date of deposit. (f) Long-term Debt - This column reflects the end-of-year balance of long- term debt issued to other companies. (g) Adjustments - This column reflects adjustments made for undistributed earnings or losses during the reporting period. (h) Net - The net amount of Columns (c) through (g). Temporary Investments - Investments as defined in Section 32.1120 (e) of the Commission's Rules. (i) Beginning Balance - The appropriate portion of the balance of temporary investments (Part 32.1120 (e)) at the beginning of the reporting period for each row item. (j) Gross Debits - The gross amount of debits to temporary investments (Part 32.1120 (e)) during the reporting period for each row item. (k) Gross Credits - The
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4302p06.pdf
  • year from the date of deposit. (f) Long-term Debt - This column reflects the end-of-year balance of long- term debt issued to other companies. (g) Adjustments - This column reflects adjustments made for undistributed earnings or losses during the reporting period. (h) Net - The net amount of Columns (c) through (g). Temporary Investments - Investments as defined in Section 32.1120 (e) of the Commission's Rules. (i) Beginning Balance - The appropriate portion of the balance of temporary investments (Part 32.1120 (e)) at the beginning of the reporting period for each row item. (j) Gross Debits - The gross amount of debits to temporary investments (Part 32.1120 (e)) during the reporting period for each row item. (k) Gross Credits - The
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4302c07.pdf
  • year from the date of deposit. (f) Long-term Debt - This column reflects the end-of-year balance of long- term debt issued to other companies. (g) Adjustments - This column reflects adjustments made for undistributed earnings or losses during the reporting period. (h) Net - The net amount of Columns (c) through (g). Temporary Investments - Investments as defined in Section 32.1120 (e) of the Commission's Rules. (i) Beginning Balance - The appropriate portion of the balance of temporary investments (Part 32.1120 (e)) at the beginning of the reporting period for each row item. (j) Gross Debits - The gross amount of debits to temporary investments (Part 32.1120 (e)) during the reporting period for each row item. (k) Gross Credits - The
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4302p07.pdf
  • year from the date of deposit. (f) Long-term Debt - This column reflects the end-of-year balance of long- term debt issued to other companies. (g) Adjustments - This column reflects adjustments made for undistributed earnings or losses during the reporting period. (h) Net - The net amount of Columns (c) through (g). Temporary Investments - Investments as defined in Section 32.1120 (e) of the Commission's Rules. (i) Beginning Balance - The appropriate portion of the balance of temporary investments (Part 32.1120 (e)) at the beginning of the reporting period for each row item. (j) Gross Debits - The gross amount of debits to temporary investments (Part 32.1120 (e)) during the reporting period for each row item. (k) Gross Credits - The