FCC Web Documents citing 32.4110
- 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
- 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. 32.3410 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 and deferred credits. 32.4320 Unamortized operating investment tax credits-net. 32.4330 Unamortized nonoperating investment tax credits-net. 32.4340 Net noncurrent deferred operating income taxes. 32.4341 Net deferred tax liability adjustments. 32.4350 Net noncurrent deferred nonoperating income taxes. 32.4361 Deferred tax
- 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
- 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 and deferred credits. 32.4320 Unamortized operating investment tax credits-net. 32.4330 Unamortized nonoperating investment tax credits-net. 32.4340 Net noncurrent deferred operating income taxes. 32.4341 Net deferred tax liability adjustments. 32.4350 Net noncurrent deferred nonoperating income taxes. 32.4361 Deferred tax
- http://www.fcc.gov/wcb/armis/documents/1998PDFs/4302C98.PDF
- 0110. Account4340-Netnoncurrentdeferredoperatingincometaxes,asdefinedinSection32.4340 oftheCommission'sRules. 0130 FederalIncomeTaxes-Theamountofproperty-related,federalincometax expenserelatedtononcurrentitemsfromregulatedoperationswhichhasbeen deferredtolaterperiodsasaresultofcomprehensiveinterperiodtaxallocation relatingtotimingdifferencesthatarisefromregulatedoperations. FCCReport43-02-ReportDefinition December1998 B-12 Page107of143 0140 StateandLocalIncomeTaxes-Theamountofproperty-related,stateandlocal incometaxexpenserelatedtononcurrentitemsfromregulatedoperationswhich hasbeendeferredtolaterperiodsasaresultofcomprehensiveinterperiodtax allocationrelatingtotimingdifferencesthatarisefromregulatedoperations. 0150 TotalNetNoncurrentDeferredOperatingIncomeTaxes-Thetotalofrows0130 and0140. 0160 TotalPropertyRelatedDeferredOperatingIncomeTaxes-Thetotalofrows0120 and0150. NonpropertyRelated-Thisamountismaintainedinsubsidiaryrecordcategories ofthebooksofaccountsothatitmaybeidentifiedapartfrompropertyrelated amounts,pursuanttoSections32.4100(e)and32.4340(e)oftheCommission's Rules. 0170 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax expenserelatedtocurrentitemsfromregulatedoperationswhichhasbeen deferredtolaterperiodsasaresultofthenormalizedmethodofaccountingfor taxdifferentialsauthorizedbytheCommissionandnotprovidedforelsewhere. 0180 StateandLocalIncomeTaxes-Theamountofnonproperty-relatedstateandlocal incometaxexpenserelatedtocurrentitemsfromregulatedoperationswhichhas beendeferredtolaterperiodsasaresultofthenormalizedmethodofaccounting fortaxdifferentialsauthorizedbytheCommissionandnotprovidedforelsewhere. 0190 TotalNetCurrentDeferredOperatingIncomeTaxes-Thetotalofrows0170and 0180. 0200 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax expenserelatedtononcurrentitemsfromregulatedoperationswhichhasbeen deferredtolaterperiodsasaresultofcomprehensiveinterperiodtaxallocation relatedtotimingdifferencesthatarisefromregulatedoperations. 0210 StateandLocalIncomeTaxes-Theamountofnonproperty-relatedstateandlocal incometaxexpenserelatedtononcurrentitemsfromregulatedoperationswhich hasbeendeferredtolaterperiodsasaresultofcomprehensiveinterperiodtax allocationrelatedtotimingdifferencesthatarisefromregulatedoperations. FCCReport43-02-ReportDefinition December1998 B-12 Page108of143 0220 TotalNetNoncurrentDeferredOperatingIncomeTaxes-Thetotalofrows0200 and0210. 0230 TotalNonpropertyRelatedDeferredOperatingIncomeTaxes-Thetotalofrows 0190and0220. Account4110-Netcurrentdeferrednonoperatingincometaxes,asdefinedinSection32.4110 oftheCommission'sRules. 0240 FederalIncomeTaxes-Theamountofproperty-relatednonoperatingfederal incometaxexpensewhichhasbeendeferredtolaterperiodsasaresultof comprehensiveinterperiodtaxallocation. 0250 StateandLocalIncomeTaxes-Theamountofproperty-relatednonoperatingstate andlocalincometaxexpensewhichhasbeendeferredtolaterperiodsasaresult ofcomprehensiveinterperiodtaxallocation. 0260 FederalIncomeTaxes-Theamountofproperty-relatedfederalincometax expense,relatedtocurrentextraordinaryitems,whichhasbeendeferredtolater periodsasaresultofcomprehensiveinterperiodtaxallocation. 0270 StateandLocalIncomeTaxes-Theamountofproperty-relatedstateandlocal incometaxexpense,relatedtocurrentextraordinaryitems,whichhasbeen deferredtolaterperiodsasaresultofcomprehensiveinterperiodtaxallocation. 0280 TotalNetCurrentDeferredNonoperatingIncomeTaxes-Thetotalofrows0240, 0250,0260,and0270. Account4350-Netnoncurrentdeferrednonoperatingincometaxes,asdefinedinSection 32.4350. 0290 FederalIncomeTaxes-Theamountofproperty-relatedfederalincometax expensethathasbeendeferredtolaterperiodsasaresultofcomprehensive interperiodallocationrelatedtononoperatingtimingdifferences. 0300 StateandLocalIncomeTaxes-Theamountofproperty-relatedstateandlocal incometaxexpensethathasbeendeferredtolaterperiodsasaresultof comprehensiveinterperiodallocationrelatedtononoperatingtimingdifferences. 0310 FederalIncomeTaxes-Theamountofproperty-relatedfederalincometaxeffect relatedtononcurrentextraordinaryitemswhichhavebeenincludedinthe determinationoftaxableincomeinaperioddifferentfromwhenitisincludedin thebookincome,thatis,morethanoneyear. FCCReport43-02-ReportDefinition December1998 B-12 Page109of143 0320 StateandLocalIncomeTaxes-Theamountofproperty-relatedstateandlocal incometaxeffectrelatedtononcurrentextraordinaryitemswhichhavebeen includedinthedeterminationoftaxableincomeinaperioddifferentfromwhen itisincludedinthedeterminationofbookincome,thatis,morethanoneyear. 0330 TotalNetNoncurrentDeferredNonoperatingIncomeTaxes-Thetotalofrows 0290,0300,0310,and0320. 0340 TotalPropertyRelatedDeferredNonoperatingIncomeTaxes-Thetotalofrows 0280and0330. 0350 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax expense,relatedtocurrentnonoperatingitems,resultingfromcomprehensive interperiodtaxallocationwhichhasbeendeferredtolaterperiods. 0360 StateandLocalIncomeTaxes-Theamountofnonproperty-relatedstateandlocal incometaxexpense,relatedtocurrentnonoperatingitems,resultingfrom comprehensiveinterperiodtaxallocationwhichhasbeendeferredtolaterperiods. 0370 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax
- http://www.fcc.gov/wcb/armis/documents/1998PDFs/4302P98.PDF
- 0110. Account4340-Netnoncurrentdeferredoperatingincometaxes,asdefinedinSection32.4340 oftheCommission'sRules. 0130 FederalIncomeTaxes-Theamountofproperty-related,federalincometax expenserelatedtononcurrentitemsfromregulatedoperationswhichhasbeen deferredtolaterperiodsasaresultofcomprehensiveinterperiodtaxallocation relatingtotimingdifferencesthatarisefromregulatedoperations. FCCReport43-02-ReportDefinition December1998 B-12 Page107of143 0140 StateandLocalIncomeTaxes-Theamountofproperty-related,stateandlocal incometaxexpenserelatedtononcurrentitemsfromregulatedoperationswhich hasbeendeferredtolaterperiodsasaresultofcomprehensiveinterperiodtax allocationrelatingtotimingdifferencesthatarisefromregulatedoperations. 0150 TotalNetNoncurrentDeferredOperatingIncomeTaxes-Thetotalofrows0130 and0140. 0160 TotalPropertyRelatedDeferredOperatingIncomeTaxes-Thetotalofrows0120 and0150. NonpropertyRelated-Thisamountismaintainedinsubsidiaryrecordcategories ofthebooksofaccountsothatitmaybeidentifiedapartfrompropertyrelated amounts,pursuanttoSections32.4100(e)and32.4340(e)oftheCommission's Rules. 0170 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax expenserelatedtocurrentitemsfromregulatedoperationswhichhasbeen deferredtolaterperiodsasaresultofthenormalizedmethodofaccountingfor taxdifferentialsauthorizedbytheCommissionandnotprovidedforelsewhere. 0180 StateandLocalIncomeTaxes-Theamountofnonproperty-relatedstateandlocal incometaxexpenserelatedtocurrentitemsfromregulatedoperationswhichhas beendeferredtolaterperiodsasaresultofthenormalizedmethodofaccounting fortaxdifferentialsauthorizedbytheCommissionandnotprovidedforelsewhere. 0190 TotalNetCurrentDeferredOperatingIncomeTaxes-Thetotalofrows0170and 0180. 0200 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax expenserelatedtononcurrentitemsfromregulatedoperationswhichhasbeen deferredtolaterperiodsasaresultofcomprehensiveinterperiodtaxallocation relatedtotimingdifferencesthatarisefromregulatedoperations. 0210 StateandLocalIncomeTaxes-Theamountofnonproperty-relatedstateandlocal incometaxexpenserelatedtononcurrentitemsfromregulatedoperationswhich hasbeendeferredtolaterperiodsasaresultofcomprehensiveinterperiodtax allocationrelatedtotimingdifferencesthatarisefromregulatedoperations. FCCReport43-02-ReportDefinition December1998 B-12 Page108of143 0220 TotalNetNoncurrentDeferredOperatingIncomeTaxes-Thetotalofrows0200 and0210. 0230 TotalNonpropertyRelatedDeferredOperatingIncomeTaxes-Thetotalofrows 0190and0220. Account4110-Netcurrentdeferrednonoperatingincometaxes,asdefinedinSection32.4110 oftheCommission'sRules. 0240 FederalIncomeTaxes-Theamountofproperty-relatednonoperatingfederal incometaxexpensewhichhasbeendeferredtolaterperiodsasaresultof comprehensiveinterperiodtaxallocation. 0250 StateandLocalIncomeTaxes-Theamountofproperty-relatednonoperatingstate andlocalincometaxexpensewhichhasbeendeferredtolaterperiodsasaresult ofcomprehensiveinterperiodtaxallocation. 0260 FederalIncomeTaxes-Theamountofproperty-relatedfederalincometax expense,relatedtocurrentextraordinaryitems,whichhasbeendeferredtolater periodsasaresultofcomprehensiveinterperiodtaxallocation. 0270 StateandLocalIncomeTaxes-Theamountofproperty-relatedstateandlocal incometaxexpense,relatedtocurrentextraordinaryitems,whichhasbeen deferredtolaterperiodsasaresultofcomprehensiveinterperiodtaxallocation. 0280 TotalNetCurrentDeferredNonoperatingIncomeTaxes-Thetotalofrows0240, 0250,0260,and0270. Account4350-Netnoncurrentdeferrednonoperatingincometaxes,asdefinedinSection 32.4350. 0290 FederalIncomeTaxes-Theamountofproperty-relatedfederalincometax expensethathasbeendeferredtolaterperiodsasaresultofcomprehensive interperiodallocationrelatedtononoperatingtimingdifferences. 0300 StateandLocalIncomeTaxes-Theamountofproperty-relatedstateandlocal incometaxexpensethathasbeendeferredtolaterperiodsasaresultof comprehensiveinterperiodallocationrelatedtononoperatingtimingdifferences. 0310 FederalIncomeTaxes-Theamountofproperty-relatedfederalincometaxeffect relatedtononcurrentextraordinaryitemswhichhavebeenincludedinthe determinationoftaxableincomeinaperioddifferentfromwhenitisincludedin thebookincome,thatis,morethanoneyear. FCCReport43-02-ReportDefinition December1998 B-12 Page109of143 0320 StateandLocalIncomeTaxes-Theamountofproperty-relatedstateandlocal incometaxeffectrelatedtononcurrentextraordinaryitemswhichhavebeen includedinthedeterminationoftaxableincomeinaperioddifferentfromwhen itisincludedinthedeterminationofbookincome,thatis,morethanoneyear. 0330 TotalNetNoncurrentDeferredNonoperatingIncomeTaxes-Thetotalofrows 0290,0300,0310,and0320. 0340 TotalPropertyRelatedDeferredNonoperatingIncomeTaxes-Thetotalofrows 0280and0330. 0350 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax expense,relatedtocurrentnonoperatingitems,resultingfromcomprehensive interperiodtaxallocationwhichhasbeendeferredtolaterperiods. 0360 StateandLocalIncomeTaxes-Theamountofnonproperty-relatedstateandlocal incometaxexpense,relatedtocurrentnonoperatingitems,resultingfrom comprehensiveinterperiodtaxallocationwhichhasbeendeferredtolaterperiods. 0370 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax
- http://www.fcc.gov/wcb/armis/documents/1998PDFs/4302PF98.PDF
- 0110. Account4340-Netnoncurrentdeferredoperatingincometaxes,asdefinedinSection32.4340 oftheCommission'sRules. 0130 FederalIncomeTaxes-Theamountofproperty-related,federalincometax expenserelatedtononcurrentitemsfromregulatedoperationswhichhasbeen deferredtolaterperiodsasaresultofcomprehensiveinterperiodtaxallocation relatingtotimingdifferencesthatarisefromregulatedoperations. FCCReport43-02-ReportDefinition December1998 B-12 Page107of143 0140 StateandLocalIncomeTaxes-Theamountofproperty-related,stateandlocal incometaxexpenserelatedtononcurrentitemsfromregulatedoperationswhich hasbeendeferredtolaterperiodsasaresultofcomprehensiveinterperiodtax allocationrelatingtotimingdifferencesthatarisefromregulatedoperations. 0150 TotalNetNoncurrentDeferredOperatingIncomeTaxes-Thetotalofrows0130 and0140. 0160 TotalPropertyRelatedDeferredOperatingIncomeTaxes-Thetotalofrows0120 and0150. NonpropertyRelated-Thisamountismaintainedinsubsidiaryrecordcategories ofthebooksofaccountsothatitmaybeidentifiedapartfrompropertyrelated amounts,pursuanttoSections32.4100(e)and32.4340(e)oftheCommission's Rules. 0170 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax expenserelatedtocurrentitemsfromregulatedoperationswhichhasbeen deferredtolaterperiodsasaresultofthenormalizedmethodofaccountingfor taxdifferentialsauthorizedbytheCommissionandnotprovidedforelsewhere. 0180 StateandLocalIncomeTaxes-Theamountofnonproperty-relatedstateandlocal incometaxexpenserelatedtocurrentitemsfromregulatedoperationswhichhas beendeferredtolaterperiodsasaresultofthenormalizedmethodofaccounting fortaxdifferentialsauthorizedbytheCommissionandnotprovidedforelsewhere. 0190 TotalNetCurrentDeferredOperatingIncomeTaxes-Thetotalofrows0170and 0180. 0200 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax expenserelatedtononcurrentitemsfromregulatedoperationswhichhasbeen deferredtolaterperiodsasaresultofcomprehensiveinterperiodtaxallocation relatedtotimingdifferencesthatarisefromregulatedoperations. 0210 StateandLocalIncomeTaxes-Theamountofnonproperty-relatedstateandlocal incometaxexpenserelatedtononcurrentitemsfromregulatedoperationswhich hasbeendeferredtolaterperiodsasaresultofcomprehensiveinterperiodtax allocationrelatedtotimingdifferencesthatarisefromregulatedoperations. FCCReport43-02-ReportDefinition December1998 B-12 Page108of143 0220 TotalNetNoncurrentDeferredOperatingIncomeTaxes-Thetotalofrows0200 and0210. 0230 TotalNonpropertyRelatedDeferredOperatingIncomeTaxes-Thetotalofrows 0190and0220. Account4110-Netcurrentdeferrednonoperatingincometaxes,asdefinedinSection32.4110 oftheCommission'sRules. 0240 FederalIncomeTaxes-Theamountofproperty-relatednonoperatingfederal incometaxexpensewhichhasbeendeferredtolaterperiodsasaresultof comprehensiveinterperiodtaxallocation. 0250 StateandLocalIncomeTaxes-Theamountofproperty-relatednonoperatingstate andlocalincometaxexpensewhichhasbeendeferredtolaterperiodsasaresult ofcomprehensiveinterperiodtaxallocation. 0260 FederalIncomeTaxes-Theamountofproperty-relatedfederalincometax expense,relatedtocurrentextraordinaryitems,whichhasbeendeferredtolater periodsasaresultofcomprehensiveinterperiodtaxallocation. 0270 StateandLocalIncomeTaxes-Theamountofproperty-relatedstateandlocal incometaxexpense,relatedtocurrentextraordinaryitems,whichhasbeen deferredtolaterperiodsasaresultofcomprehensiveinterperiodtaxallocation. 0280 TotalNetCurrentDeferredNonoperatingIncomeTaxes-Thetotalofrows0240, 0250,0260,and0270. Account4350-Netnoncurrentdeferrednonoperatingincometaxes,asdefinedinSection 32.4350. 0290 FederalIncomeTaxes-Theamountofproperty-relatedfederalincometax expensethathasbeendeferredtolaterperiodsasaresultofcomprehensive interperiodallocationrelatedtononoperatingtimingdifferences. 0300 StateandLocalIncomeTaxes-Theamountofproperty-relatedstateandlocal incometaxexpensethathasbeendeferredtolaterperiodsasaresultof comprehensiveinterperiodallocationrelatedtononoperatingtimingdifferences. 0310 FederalIncomeTaxes-Theamountofproperty-relatedfederalincometaxeffect relatedtononcurrentextraordinaryitemswhichhavebeenincludedinthe determinationoftaxableincomeinaperioddifferentfromwhenitisincludedin thebookincome,thatis,morethanoneyear. FCCReport43-02-ReportDefinition December1998 B-12 Page109of143 0320 StateandLocalIncomeTaxes-Theamountofproperty-relatedstateandlocal incometaxeffectrelatedtononcurrentextraordinaryitemswhichhavebeen includedinthedeterminationoftaxableincomeinaperioddifferentfromwhen itisincludedinthedeterminationofbookincome,thatis,morethanoneyear. 0330 TotalNetNoncurrentDeferredNonoperatingIncomeTaxes-Thetotalofrows 0290,0300,0310,and0320. 0340 TotalPropertyRelatedDeferredNonoperatingIncomeTaxes-Thetotalofrows 0280and0330. 0350 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax expense,relatedtocurrentnonoperatingitems,resultingfromcomprehensive interperiodtaxallocationwhichhasbeendeferredtolaterperiods. 0360 StateandLocalIncomeTaxes-Theamountofnonproperty-relatedstateandlocal incometaxexpense,relatedtocurrentnonoperatingitems,resultingfrom comprehensiveinterperiodtaxallocationwhichhasbeendeferredtolaterperiods. 0370 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax
- http://www.fcc.gov/wcb/armis/documents/1999PDFs/4302C99.PDF
- 4350. All dollar amounts must be rounded to the nearest thousand. Note: This table is filed only by carriers reporting at the Class A account level. ROW INSTRUCTIONS ROW Property Related - This amount is maintained in subsidiary record categories of the books of account so that it may be identified apart from nonproperty related amounts, pursuant to Sections 32.4100(e), 32.4110(h), 32.4340(e) and 32.4350(h) of the Commission's Rules. Account 4100 - Net current deferred operating income taxes, as defined in Section 32.4100 of the Commission's Rules. 0100 Federal Income Taxes - The amount of property-related, operating federal income tax expense related to current items from regulated operations which has been deferred to later periods as a result of the normalized method
- http://www.fcc.gov/wcb/armis/documents/1999PDFs/4302P99.PDF
- 4350. All dollar amounts must be rounded to the nearest thousand. Note: This table is filed only by carriers reporting at the Class A account level. ROW INSTRUCTIONS ROW Property Related - This amount is maintained in subsidiary record categories of the books of account so that it may be identified apart from nonproperty related amounts, pursuant to Sections 32.4100(e), 32.4110(h), 32.4340(e) and 32.4350(h) of the Commission's Rules. Account 4100 - Net current deferred operating income taxes, as defined in Section 32.4100 of the Commission's Rules. 0100 Federal Income Taxes - The amount of property-related, operating federal income tax expense related to current items from regulated operations which has been deferred to later periods as a result of the normalized method