FCC Web Documents citing 32.4350
- 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
- 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 regulatory adjustments- net. 32.4370 Other jurisdictional liabilities and deferred credits-net. 32.4510 Capital stock. 32.4520 Additional paid-in capital. 32.4530 Treasury stock. 32.4540 Other capital. 32.4550 Retained earnings. Subpart D-Instructions for Revenue Accounts 32.4999 General. 32.5000 Basic local service revenue. 32.5001 Basic area revenue. 32.5040 Private line revenue. 32.5060 Other basic area revenue.
- 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
- 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 regulatory adjustments-net. 32.4370 Other jurisdictional liabilities and deferred credits-net. 32.4510 Capital stock. 32.4520 Additional paid-in capital. 32.4530 Treasury stock. 32.4540 Other capital. 32.4550 Retained earnings. Subpart D-Instructions for Revenue Accounts 32.4999 General. 32.5000 Basic local service revenue. 32.5001 Basic area revenue. 32.5040 Private line revenue. 32.5060 Other basic area revenue. 32.5081
- http://www.fcc.gov/wcb/armis/documents/1998PDFs/4302C98.PDF
- 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 expense,relatedtocurrentextraordinaryitems,whichhavebeendeferredtolater periodsresultingfromcomprehensiveinterperiodtaxallocation. 0380 StateandLocalIncomeTaxes-Theamountofnonproperty-relatedstateandlocal incometaxexpense,relatedtocurrentextraordinaryitems,whichhavebeen deferredtolaterperiodsresultingfromcomprehensiveinterperiodtaxallocation. 0390 TotalNetCurrentDeferredNonoperatingIncomeTaxes-Thetotalofrows0350, 0360,0370and0380. 0400 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax expensethathasbeendeferredtolaterperiodsasaresultofcomprehensive interperiodallocationrelatedtononoperatingtimingdifferences. 0410 StateandLocalIncomeTaxes-Theamountofnonproperty-relatedstateandlocal incometaxexpensethathasbeendeferredtolaterperiodsasaresultof comprehensiveinterperiodallocationrelatedtononoperatingtimingdifferences. 0420 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax effectrelatedtononcurrentextraordinaryitemswhichhavebeenincludedinthe determinationoftaxableincomeinaperioddifferentfromwhenitisincludedin thedeterminationofbookincome,thatis,morethanoneyear.
- http://www.fcc.gov/wcb/armis/documents/1998PDFs/4302P98.PDF
- 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 expense,relatedtocurrentextraordinaryitems,whichhavebeendeferredtolater periodsresultingfromcomprehensiveinterperiodtaxallocation. 0380 StateandLocalIncomeTaxes-Theamountofnonproperty-relatedstateandlocal incometaxexpense,relatedtocurrentextraordinaryitems,whichhavebeen deferredtolaterperiodsresultingfromcomprehensiveinterperiodtaxallocation. 0390 TotalNetCurrentDeferredNonoperatingIncomeTaxes-Thetotalofrows0350, 0360,0370and0380. 0400 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax expensethathasbeendeferredtolaterperiodsasaresultofcomprehensive interperiodallocationrelatedtononoperatingtimingdifferences. 0410 StateandLocalIncomeTaxes-Theamountofnonproperty-relatedstateandlocal incometaxexpensethathasbeendeferredtolaterperiodsasaresultof comprehensiveinterperiodallocationrelatedtononoperatingtimingdifferences. 0420 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax effectrelatedtononcurrentextraordinaryitemswhichhavebeenincludedinthe determinationoftaxableincomeinaperioddifferentfromwhenitisincludedin thedeterminationofbookincome,thatis,morethanoneyear.
- http://www.fcc.gov/wcb/armis/documents/1998PDFs/4302PF98.PDF
- 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 expense,relatedtocurrentextraordinaryitems,whichhavebeendeferredtolater periodsresultingfromcomprehensiveinterperiodtaxallocation. 0380 StateandLocalIncomeTaxes-Theamountofnonproperty-relatedstateandlocal incometaxexpense,relatedtocurrentextraordinaryitems,whichhavebeen deferredtolaterperiodsresultingfromcomprehensiveinterperiodtaxallocation. 0390 TotalNetCurrentDeferredNonoperatingIncomeTaxes-Thetotalofrows0350, 0360,0370and0380. 0400 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax expensethathasbeendeferredtolaterperiodsasaresultofcomprehensive interperiodallocationrelatedtononoperatingtimingdifferences. 0410 StateandLocalIncomeTaxes-Theamountofnonproperty-relatedstateandlocal incometaxexpensethathasbeendeferredtolaterperiodsasaresultof comprehensiveinterperiodallocationrelatedtononoperatingtimingdifferences. 0420 FederalIncomeTaxes-Theamountofnonproperty-relatedfederalincometax effectrelatedtononcurrentextraordinaryitemswhichhavebeenincludedinthe determinationoftaxableincomeinaperioddifferentfromwhenitisincludedin thedeterminationofbookincome,thatis,morethanoneyear.
- http://www.fcc.gov/wcb/armis/documents/1999PDFs/4302C99.PDF
- 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 of accounting for
- http://www.fcc.gov/wcb/armis/documents/1999PDFs/4302P99.PDF
- 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 of accounting for