FCC Web Documents citing 32.2002

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

• 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
  • 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 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. 32.2124 General purpose computers. 32.2210 Central office switching. 32.2211 Non-digital switching. 32.2212 Digital electronic switching.
• 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
  • 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. 32.2124 General purpose computers. 32.2210 Central office switching. 32.2211 Non-digital switching. 32.2212 Digital electronic switching.
• http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00078.doc http://www.fcc.gov/Bureaus/Common_Carrier/Orders/2000/fcc00078.txt
  • CONTENTS Paragraph No. I. Introduction and Background 1 II. Discussion 5 Accounting Rules 5 1. Expense Matrix 5 2. Audits 11 3. Affiliate Transactions Rules 16 4. Elimination of 15-day Pre-filing for Cost Pool Changes 22 5. Revision to Section 32.13, Accounts - General 24 6 Revision to Section 32.25, Unusual Items and Contingent Liabilities 26 7. Revision to Section 32.2002, Property Held for Future Telecommunications Use 28 8. Revision to Section 32.2003, Telecommunications Plant under Construction 30 ARMIS Reporting Requirements 32 1. Reductions to ARMIS 43-02 USOA Report 32 2. ARMIS 43-02 USOA Report: Table C Reductions 35 3. ARMIS 43-02 USOA Report: Table B Reductions 44 4. ARMIS 43-02 USOA Report: Table I Reductions 49 III. Conclusion 58 IV.