FCC Web Documents citing 32.1500

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

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-11-2050A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-11-2050A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-11-2050A1.txt
  • the Commission eliminate the continuing property record (CPR) requirements in rule 32.2000 for price cap incumbent LECs. AT&T and Qwest also request that the Commission eliminate the materiality threshold in rule 32.26 and allow carriers to follow a materiality threshold consistent with GAAP. AT&T also requests that the Commission eliminate rules that require maintaining records on jurisdictional differences in rules 32.1500, 32.4370 and 32.7910, lobbying expenses in rule 32.7300, deferred taxes in rules 32.4341 and 32.4361, and prior approval for changes to time sampling. By contrast, the Ad Hoc Telecommunications Users Committee (Ad Hoc) opposes the requests of AT&T, Verizon and Qwest, arguing that those rules are still necessary. Petition of AT&T Inc. for Forbearance Under 47 U.S.C. § 160 from
• 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
  • 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. 32.2111 Land. 32.2112 Motor vehicles. 32.2113 Aircraft. 32.2114 Tools and other work equipment. 32.2121 Buildings. 32.2122 Furniture. 32.2123 Office equipment.