FCC Web Documents citing 32.4361

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
  • 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 Enforcement of Certain of the Commission's Cost Assignment Rules; Petition of BellSouth Telecommunications, Inc. for
• 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
  • 1437, Deferred tax regulatory asset net of Account 4361, Deferred tax regulatory liability. USTA argues that carriers should be permitted to eliminate the requirement to calculate the gross up for the tax on tax effect. Commenters addressing this issue contend, and we agree, that netting Accounts 1437 and 4361 would simplify deferred tax accounting. We, therefore, revise sections 32.1437 and 32.4361 accordingly to reflect this change. We do not, however, agree with USTA that the requirement to gross-up for the tax on tax effect should be eliminated. The regulatory asset and liability accounts, as well as the tax gross up on the accounts, were incorporated into the USOA to allow carriers to adopt the GAAP method of accounting for income taxes
• 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
  • 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 End user revenue. 32.5082 Switched access revenue.