FCC Web Documents citing 32.3400

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

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-219304A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-219304A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DOC-219304A1.txt
  • optical fiber cable and other associated material used in constructing a physical path for the transmission of telecommunications signals. Metallic cable. This subsidiary record category shall include the original cost of single or paired conductor cable, wire and other associated material used in constructing a physical path for the transmission of telecommunications signals. In Appendix F - Final Rules, ``§ 32.3400 Current accounts and notes payable'' is replaced by ``§ 32.4000 Current accounts and notes payable.'' In Appendix C - Revised List of Class A Accounts, Appendix D - Revised List of Class B Accounts, and Appendix F - Final Rules ``Account 5105 Long distance message revenue'' is replaced by ``Account 5100 Long distance message revenue.'' FEDERAL COMMUNICATIONS COMMISSION Dorothy Attwood
• 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
  • been used in telecommunications service previous to its inclusion in Account 2006, Nonoperating Plant, the amount accrued for depreciation thereon after its retirement from telecommunications service shall be charged to this account and credited to Account 3100, Accumulated depreciation, and the accounting for its retirement from Account 2006 shall be in accordance with that applicable to telecommunications plant retired. Section 32.3400 Accumulated amortization is deleted. Section 32.3410 Accumulated amortization-capital leases is amended by revising paragraph (b) and (c) to read as follows: § 32.3410 Accumulated amortization-capital leases. * * * * * (b) This account shall be credited with amounts for the amortization of capital leases concurrently charged to Account 6560, Depreciation and amortization expenses. (Note also Account 3300, Accumulated Depreciation--
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-68A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-68A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-02-68A1.txt
  • accounts and derivative changes to Parts 51 and 54 adopted in the Phase 2 Report and Order to January 1, 2003, we are retaining Account 3400, Accumulated amortization - tangible, and we are clarifying that mid-sized LECs are not required to file the ARMIS 43-02, 43-03, and 43-04 reports on April 1, 2002. We hereby modify the rules in section 32.3400 as set forth in Appendix A. PROCEDURAL MATTERS Final Regulatory Flexibility Certification. The Regulatory Flexibility Act of 1980, as amended, (RFA), requires that a regulatory flexibility analysis be prepared for notice and comment proceedings, unless the agency certifies that ``the rule will not, if promulgated, have a significant economic impact on a substantial number of small entities.'' The RFA generally
• 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
  • Poles. 32.2421 Aerial cable. 32.2422 Underground cable. 32.2423 Buried cable. 32.2424 Submarine and deep sea cable. 32.2426 Intrabuilding network cable. 32.2431 Aerial wire. 32.2441 Conduit systems. 32.2680 Amortizable tangible assets. 32.2681 Capital leases. 32.2682 Leasehold improvements. 32.2690 Intangibles. 32.3000 Instructions for balance sheet accounts-Depreciation and amortization. 32.3100 Accumulated depreciation. 32.3200 Accumulated depreciation-held for future telecommunications use. 32.3300 Accumulated depreciation nonoperating. 32.3400 Accumulated amortization-tangible. 32.3410 Accumulated amortization-capitalized leases. 32.3999 Instructions for balance sheet accounts-liabilities and stockholders' equity. 32.4000 Current accounts and notes payable. 32.4040 Customers' deposits. 32.4070 Income taxes-accrued. 32.4080 Other taxes-accrued. 32.4100 Net current deferred operating income taxes. 32.4110 Net current deferred nonoperating income taxes. 32.4130 Other current liabilities 32.4200 Long term debt and funded debt 32.4300 Other long term liabilities