FCC Web Documents citing 32.1220

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

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-00-364A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-00-364A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-00-364A1.txt
  • requirements. In this Notice, we seek comment on whether and how to streamline significantly the existing accounting and reporting requirements. Specifically, we seek comment on: Our proposal to eliminate one-fourth of the Class A accounts in Part 32 of our rules; The United States Telecom Association's (USTA's) proposal to eliminate the remaining Class A accounts; Eliminating inventory requirements in sections 32.1220(h) and 32.2311(f) of our rules; Eliminating the threshold requirements in section 32.2003(b) of our rules; Whether we should allow carriers to adopt SFAS-116 for federal accounting purposes; Revising our affiliate transactions rules to (1) eliminate the requirement for a fair market value comparison for asset transfers under $500,000; (2) establish a ceiling and floor for recording transactions; and (3) exempt
• 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
  • we sought comment on a variety of additional, proposed measures to provide carriers, both Class A and Class B, with meaningful relief from many other accounting requirements. As set out in this section, we have adopted, in full or in large part, the great majority of these proposed changes to our rules. Regulatory Relief Provided in Full Inventories Commission rule 32.1220(h), requires that inventories of material and supplies be taken during each calendar year and that adjustments to this account be charged or credited to Account 6512, Provisioning expense. Section 32.2311(f) of the Commission's rules requires an annual inventory of all station apparatus in stock included in this account. We sought comment on USTA's proposal to eliminate the detailed inventory requirements
• 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
  • 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 adjustment. 32.2006 Nonoperating plant. 32.2007 Goodwill. 32.2110 Land and support assets.
• http://www.fcc.gov/Bureaus/Common_Carrier/Notices/2000/fcc00364.doc http://www.fcc.gov/Bureaus/Common_Carrier/Notices/2000/fcc00364.txt
  • requirements. In this Notice, we seek comment on whether and how to streamline significantly the existing accounting and reporting requirements. Specifically, we seek comment on: Our proposal to eliminate one-fourth of the Class A accounts in Part 32 of our rules; The United States Telecom Association's (USTA's) proposal to eliminate the remaining Class A accounts; Eliminating inventory requirements in sections 32.1220(h) and 32.2311(f) of our rules; Eliminating the threshold requirements in section 32.2003(b) of our rules; Whether we should allow carriers to adopt SFAS-116 for federal accounting purposes; Revising our affiliate transactions rules to (1) eliminate the requirement for a fair market value comparison for asset transfers under $500,000; (2) establish a ceiling and floor for recording transactions; and (3) exempt