FCC Web Documents citing 32.7210

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
  • Plant operations administration expense. 32.6535 Engineering expense. 32.6540 Access expense. 32.6560 Depreciation and amortization expenses. Marketing. Product management and sales 32.6613 Product advertising 32.6620 Services. 32.6720 General and administrative. 32.6790 Provision for uncollectible notes receivable. Subpart F-Instructions for Other Income Accounts 32.6999 General. 32.7099 Content of accounts. 32.7100 Other operating income and expenses. 32.7199 Content of accounts. 32.7200 Operating taxes. 32.7210 Operating investment tax credits - net. 32.7220 Operating Federal income taxes. 32.7230 Operating state and local income taxes. 32.7240 Operating other taxes. 32.7250 Provision for deferred operating income taxes - net. 32.7299 Content of accounts. 32.7300 Nonoperating income and expense. 32.7399 Content of accounts. 32.7400 Nonoperating taxes. 32.7499 Content of accounts. 32.7500 Interest and related items. 32.7599 Content of accounts.
• 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
  • 32.6565 Amortization expense-other. 32.6610 Marketing. 32.6611 Product management and sales. 32.6613 Product advertising. 32.6620 Services. 32.6621 Call completion services. 32.6622 Number services. 32.6623 Customer services. 32.6720 General and administrative. 32.6790 Provision for uncollectible notes receivable. Subpart F-Instructions for Other Income Accounts 32.6999 General. 32.7099 Content of accounts. 32.7100 Other operating income and expenses. 32.7199 Content of accounts. 32.7200 Operating taxes. 32.7210 Operating investment tax credits-net. 32.7220 Operating Federal income taxes. 32.7230 Operating state and local income taxes. 32.7240 Operating other taxes. 32.7250 Provision for deferred operating income taxes-net. 32.7299 Content of accounts. 32.7300 Nonoperating income and expense. 32.7399 Content of accounts. 32.7400 Nonoperating taxes. 32.7499 Content of accounts. 32.7500 Interest and related items. 32.7599 Content of accounts. 32.7600 Extraordinary items. 32.7899
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304C98.PDF
  • pursuanttoSection69.409(a). 7334 TotalCorporateOperationsExpenses,totalofRows7330and7331. E.FCCExpensesAdjustment 7350 FCCexpenseadjustmentisthenetofthefollowing:(1)expensesnotincludedabove thattheFCChasexpresslyallowedforratemakingpurposes;and(2)expenses includedabovethattheFCChasexpresslydisallowedforratemakingpurposes.See Sections65.450,65.820,and65.830.ThisrowwillNOTincludeanyAFUDC, Account7340,asaPart65Adjustment. 7351 TotalOperatingExpenses,thetotalofRows84,92,5080,6270,7320,7334,and 7350.NOTE:Carriersmustincludeamountsonrows84and92. F.OperatingTaxes 1.StateandLocalTaxes 8000 StateandlocaltaxesthatareallocatedpursuanttoSections36.412(b)and69.402(a). 8001 Approximatenettaxableincomeusedtoallocatestateandlocalincometaxespursuant toSections36.412(b)and69.402(a). 8002 OtherstateandlocaltaxesthataredirectlyassignedpursuanttoSection36.412(c). FCCReport43-04-Rep.Def.RowInstructions December1998 Page152of158 8003 AllotherstateandlocaltaxesthatareallocatedpursuanttoSection36.412(c). 8004 TelecommunicationsPlantinServiceusedtoallocateallotherstateandlocaltaxes pursuanttoSection36.412(c). 8005 TotalotherstateandlocaltaxesthatareallocatedpursuanttoSection69.402(b). NOTE:Column(d)isthetotalofrows8002and8003. 8006 CombinedinvestmentusedtoallocateotherstateandlocaltaxespursuanttoSection 69.402(b). 8007 Totalstateandlocaltaxes,totalofrows8000,8002,8003,and8005.Exception:for Columnd,includeintotalonlyrows8000,8002,and8003. 2.FederalIncomeTax a)FederalIncomeTaxRelatedItems 8010 Fixedchargesthataresubtractedinthecalculationofapproximatenettaxableincome pursuanttoSections36.223(a),36.412(b)(4),and69.411andwhichincludeamounts inrow4080. 8011 NetinvestmentusedtoallocatefixedchargespursuanttoSection36.412(b)(4). 8012 CombinedinvestmentusedtoallocatefixedchargespursuanttoSection69.411. 8013 InternalRevenueServiceIncomeadjustmentthatisthedifferencebetweentaxable incomereportedforInternalRevenueServicepurposesandtaxableincomereported inaccordancewithPart32. 8014 FCCtaxableincomeadjustmentthatisthenetofthefollowing:(1)taxableincome notincludedabovethattheFCChasexpresslyallowedforratemakingpurpose;and (2)taxableincomeincludedabovethattheFCChasexpresslydisallowedfor ratemakingpurposespursuanttoPart65. 8015 InvestmentTaxCreditamortizationthatisthenetamortizationassociatedwith Account7210,OperatingInvestmentTaxCredits.SeeSection32.7210. 8016 TelecommunicationPlantinServicethatisusedtoallocateInvestmentTaxCredit amortizationpursuanttoSection36.412(c). 8017 CombinedinvestmentthatisusedtoallocateInvestmentTaxCreditamortization pursuanttoSection69.411. FCCReport43-04-Rep.Def.RowInstructions December1998 Page153of158 8018 FCCInvestmentTaxCreditwhichisthenetofthefollowing:(1)InvestmentTax CreditnotincludedabovethattheFCChasexpresslyallowedforratemaking purposes;and(2)theInvestmentTaxCreditincludedabovethattheFCChas expresslydisallowedforratemakingpurposepursuanttoPart65. b)FederalIncomeTax 8020 FederalincometaxthatisallocatedpursuanttoSection36.412(b).Thisamount equalsRow8021timesthestatutoryfederalIncometaxratelessRows8015and 8018. 8021 ApproximatenettaxableincomeusedtoallocateFederalIncomeTaxpursuantto Sections36.412(b)and69.402(a).ThisamountequalsthesumofRows4066,4070, 4120,8013,and8014lessRows4072,7351,8007,and8010. 8030 TotalOperatingTaxes,totalofRows8007and8020. VII.ReturnData 8040 TotalofRow2260lessRow3430. 8041 NetReturnequalsthesumofRows4066,4070,4090,and4120lessRows4072, 7351,and8030. 8042 RateofReturn(inpercent)iscalculatedbydividingNetReturnbyAverageNet Investment(Row8041dividedbyRow8040times100).Roundto2decimalplaces. ForPriceCapcompaniesthisrowshouldbepopulatedwithzerosforcolumns(i),(j), (k),(l),(m),(n),(o)and(p),pursuanttoCCDocket87-313,releasedApril17,1991. 8043 FCCRefunddatanotrequired.Enter"N/A." 8044 NetReturnincludingFCCRefunddatanotrequired.Enter"N/A." 8045 RateofReturnincludingFCCRefunddatanotrequired.Enter"N/A." VIII.OtherData 9000 CarrierCommonLinetransitionalsupportwhichistheamountreceived(positive amount)ordisbursed(negativeamount)pursuanttoSection69.612(b). 9001 CarrierCommonLinelongtermsupportwhichistheamountoflongtermsupport submittedtoNECApursuanttoSection69.612(a).Thisitemisanegativeamount. FCCReport43-04-Rep.Def.RowInstructions December1998 Page154of158 NOTE:Rows9002-9005aretoreflect(1)theamountofuniversalservicefundsupport receivedduringthereportingperiod(Row9002),and(2)theelementsfromthesecondannual periodpriortothecurrentreportingperiodusedbytheUSFadministratortocalculatethe aforementionedamountofuniversalservicesupport(Rows9003-9005). Forexample,ifthereportingperiodistheyear1998,thefollowingdatashallbereported: (reportingperiod-1998) Row9002(Univ.Serv.FundAlloc.) =
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304P98.PDF
  • pursuanttoSection69.409(a). 7334 TotalCorporateOperationsExpenses,totalofRows7330and7331. E.FCCExpensesAdjustment 7350 FCCexpenseadjustmentisthenetofthefollowing:(1)expensesnotincludedabove thattheFCChasexpresslyallowedforratemakingpurposes;and(2)expenses includedabovethattheFCChasexpresslydisallowedforratemakingpurposes.See Sections65.450,65.820,and65.830.ThisrowwillNOTincludeanyAFUDC, Account7340,asaPart65Adjustment. 7351 TotalOperatingExpenses,thetotalofRows84,92,5080,6270,7320,7334,and 7350.NOTE:Carriersmustincludeamountsonrows84and92. F.OperatingTaxes 1.StateandLocalTaxes 8000 StateandlocaltaxesthatareallocatedpursuanttoSections36.412(b)and69.402(a). 8001 Approximatenettaxableincomeusedtoallocatestateandlocalincometaxespursuant toSections36.412(b)and69.402(a). 8002 OtherstateandlocaltaxesthataredirectlyassignedpursuanttoSection36.412(c). FCCReport43-04-Rep.Def.RowInstructions December1998 Page152of158 8003 AllotherstateandlocaltaxesthatareallocatedpursuanttoSection36.412(c). 8004 TelecommunicationsPlantinServiceusedtoallocateallotherstateandlocaltaxes pursuanttoSection36.412(c). 8005 TotalotherstateandlocaltaxesthatareallocatedpursuanttoSection69.402(b). NOTE:Column(d)isthetotalofrows8002and8003. 8006 CombinedinvestmentusedtoallocateotherstateandlocaltaxespursuanttoSection 69.402(b). 8007 Totalstateandlocaltaxes,totalofrows8000,8002,8003,and8005.Exception:for Columnd,includeintotalonlyrows8000,8002,and8003. 2.FederalIncomeTax a)FederalIncomeTaxRelatedItems 8010 Fixedchargesthataresubtractedinthecalculationofapproximatenettaxableincome pursuanttoSections36.223(a),36.412(b)(4),and69.411andwhichincludeamounts inrow4080. 8011 NetinvestmentusedtoallocatefixedchargespursuanttoSection36.412(b)(4). 8012 CombinedinvestmentusedtoallocatefixedchargespursuanttoSection69.411. 8013 InternalRevenueServiceIncomeadjustmentthatisthedifferencebetweentaxable incomereportedforInternalRevenueServicepurposesandtaxableincomereported inaccordancewithPart32. 8014 FCCtaxableincomeadjustmentthatisthenetofthefollowing:(1)taxableincome notincludedabovethattheFCChasexpresslyallowedforratemakingpurpose;and (2)taxableincomeincludedabovethattheFCChasexpresslydisallowedfor ratemakingpurposespursuanttoPart65. 8015 InvestmentTaxCreditamortizationthatisthenetamortizationassociatedwith Account7210,OperatingInvestmentTaxCredits.SeeSection32.7210. 8016 TelecommunicationPlantinServicethatisusedtoallocateInvestmentTaxCredit amortizationpursuanttoSection36.412(c). 8017 CombinedinvestmentthatisusedtoallocateInvestmentTaxCreditamortization pursuanttoSection69.411. FCCReport43-04-Rep.Def.RowInstructions December1998 Page153of158 8018 FCCInvestmentTaxCreditwhichisthenetofthefollowing:(1)InvestmentTax CreditnotincludedabovethattheFCChasexpresslyallowedforratemaking purposes;and(2)theInvestmentTaxCreditincludedabovethattheFCChas expresslydisallowedforratemakingpurposepursuanttoPart65. b)FederalIncomeTax 8020 FederalincometaxthatisallocatedpursuanttoSection36.412(b).Thisamount equalsRow8021timesthestatutoryfederalIncometaxratelessRows8015and 8018. 8021 ApproximatenettaxableincomeusedtoallocateFederalIncomeTaxpursuantto Sections36.412(b)and69.402(a).ThisamountequalsthesumofRows4066,4070, 4120,8013,and8014lessRows4072,7351,8007,and8010. 8030 TotalOperatingTaxes,totalofRows8007and8020. VII.ReturnData 8040 TotalofRow2260lessRow3430. 8041 NetReturnequalsthesumofRows4066,4070,4090,and4120lessRows4072, 7351,and8030. 8042 RateofReturn(inpercent)iscalculatedbydividingNetReturnbyAverageNet Investment(Row8041dividedbyRow8040times100).Roundto2decimalplaces. ForPriceCapcompaniesthisrowshouldbepopulatedwithzerosforcolumns(i),(j), (k),(l),(m),(n),(o)and(p),pursuanttoCCDocket87-313,releasedApril17,1991. 8043 FCCRefunddatanotrequired.Enter"N/A." 8044 NetReturnincludingFCCRefunddatanotrequired.Enter"N/A." 8045 RateofReturnincludingFCCRefunddatanotrequired.Enter"N/A." VIII.OtherData 9000 CarrierCommonLinetransitionalsupportwhichistheamountreceived(positive amount)ordisbursed(negativeamount)pursuanttoSection69.612(b). 9001 CarrierCommonLinelongtermsupportwhichistheamountoflongtermsupport submittedtoNECApursuanttoSection69.612(a).Thisitemisanegativeamount. FCCReport43-04-Rep.Def.RowInstructions December1998 Page154of158 NOTE:Rows9002-9005aretoreflect(1)theamountofuniversalservicefundsupport receivedduringthereportingperiod(Row9002),and(2)theelementsfromthesecondannual periodpriortothecurrentreportingperiodusedbytheUSFadministratortocalculatethe aforementionedamountofuniversalservicesupport(Rows9003-9005). Forexample,ifthereportingperiodistheyear1998,thefollowingdatashallbereported: (reportingperiod-1998) Row9002(Univ.Serv.FundAlloc.) =
• http://www.fcc.gov/wcb/armis/documents/1998PDFs/4304PF98.PDF
  • pursuanttoSection69.409(a). 7334 TotalCorporateOperationsExpenses,totalofRows7330and7331. E.FCCExpensesAdjustment 7350 FCCexpenseadjustmentisthenetofthefollowing:(1)expensesnotincludedabove thattheFCChasexpresslyallowedforratemakingpurposes;and(2)expenses includedabovethattheFCChasexpresslydisallowedforratemakingpurposes.See Sections65.450,65.820,and65.830.ThisrowwillNOTincludeanyAFUDC, Account7340,asaPart65Adjustment. 7351 TotalOperatingExpenses,thetotalofRows84,92,5080,6270,7320,7334,and 7350.NOTE:Carriersmustincludeamountsonrows84and92. F.OperatingTaxes 1.StateandLocalTaxes 8000 StateandlocaltaxesthatareallocatedpursuanttoSections36.412(b)and69.402(a). 8001 Approximatenettaxableincomeusedtoallocatestateandlocalincometaxespursuant toSections36.412(b)and69.402(a). 8002 OtherstateandlocaltaxesthataredirectlyassignedpursuanttoSection36.412(c). FCCReport43-04-Rep.Def.RowInstructions December1998 Page152of158 8003 AllotherstateandlocaltaxesthatareallocatedpursuanttoSection36.412(c). 8004 TelecommunicationsPlantinServiceusedtoallocateallotherstateandlocaltaxes pursuanttoSection36.412(c). 8005 TotalotherstateandlocaltaxesthatareallocatedpursuanttoSection69.402(b). NOTE:Column(d)isthetotalofrows8002and8003. 8006 CombinedinvestmentusedtoallocateotherstateandlocaltaxespursuanttoSection 69.402(b). 8007 Totalstateandlocaltaxes,totalofrows8000,8002,8003,and8005.Exception:for Columnd,includeintotalonlyrows8000,8002,and8003. 2.FederalIncomeTax a)FederalIncomeTaxRelatedItems 8010 Fixedchargesthataresubtractedinthecalculationofapproximatenettaxableincome pursuanttoSections36.223(a),36.412(b)(4),and69.411andwhichincludeamounts inrow4080. 8011 NetinvestmentusedtoallocatefixedchargespursuanttoSection36.412(b)(4). 8012 CombinedinvestmentusedtoallocatefixedchargespursuanttoSection69.411. 8013 InternalRevenueServiceIncomeadjustmentthatisthedifferencebetweentaxable incomereportedforInternalRevenueServicepurposesandtaxableincomereported inaccordancewithPart32. 8014 FCCtaxableincomeadjustmentthatisthenetofthefollowing:(1)taxableincome notincludedabovethattheFCChasexpresslyallowedforratemakingpurpose;and (2)taxableincomeincludedabovethattheFCChasexpresslydisallowedfor ratemakingpurposespursuanttoPart65. 8015 InvestmentTaxCreditamortizationthatisthenetamortizationassociatedwith Account7210,OperatingInvestmentTaxCredits.SeeSection32.7210. 8016 TelecommunicationPlantinServicethatisusedtoallocateInvestmentTaxCredit amortizationpursuanttoSection36.412(c). 8017 CombinedinvestmentthatisusedtoallocateInvestmentTaxCreditamortization pursuanttoSection69.411. FCCReport43-04-Rep.Def.RowInstructions December1998 Page153of158 8018 FCCInvestmentTaxCreditwhichisthenetofthefollowing:(1)InvestmentTax CreditnotincludedabovethattheFCChasexpresslyallowedforratemaking purposes;and(2)theInvestmentTaxCreditincludedabovethattheFCChas expresslydisallowedforratemakingpurposepursuanttoPart65. b)FederalIncomeTax 8020 FederalincometaxthatisallocatedpursuanttoSection36.412(b).Thisamount equalsRow8021timesthestatutoryfederalIncometaxratelessRows8015and 8018. 8021 ApproximatenettaxableincomeusedtoallocateFederalIncomeTaxpursuantto Sections36.412(b)and69.402(a).ThisamountequalsthesumofRows4066,4070, 4120,8013,and8014lessRows4072,7351,8007,and8010. 8030 TotalOperatingTaxes,totalofRows8007and8020. VII.ReturnData 8040 TotalofRow2260lessRow3430. 8041 NetReturnequalsthesumofRows4066,4070,4090,and4120lessRows4072, 7351,and8030. 8042 RateofReturn(inpercent)iscalculatedbydividingNetReturnbyAverageNet Investment(Row8041dividedbyRow8040times100).Roundto2decimalplaces. ForPriceCapcompaniesthisrowshouldbepopulatedwithzerosforcolumns(i),(j), (k),(l),(m),(n),(o)and(p),pursuanttoCCDocket87-313,releasedApril17,1991. 8043 FCCRefunddatanotrequired.Enter"N/A." 8044 NetReturnincludingFCCRefunddatanotrequired.Enter"N/A." 8045 RateofReturnincludingFCCRefunddatanotrequired.Enter"N/A." VIII.OtherData 9000 CarrierCommonLinetransitionalsupportwhichistheamountreceived(positive amount)ordisbursed(negativeamount)pursuanttoSection69.612(b). 9001 CarrierCommonLinelongtermsupportwhichistheamountoflongtermsupport submittedtoNECApursuanttoSection69.612(a).Thisitemisanegativeamount. FCCReport43-04-Rep.Def.RowInstructions December1998 Page154of158 NOTE:Rows9002-9005aretoreflect(1)theamountofuniversalservicefundsupport receivedduringthereportingperiod(Row9002),and(2)theelementsfromthesecondannual periodpriortothecurrentreportingperiodusedbytheUSFadministratortocalculatethe aforementionedamountofuniversalservicesupport(Rows9003-9005). Forexample,ifthereportingperiodistheyear1998,thefollowingdatashallbereported: (reportingperiod-1998) Row9002(Univ.Serv.FundAlloc.) =
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304C99.PDF
  • has expressly allowed for ratemaking purpose; and (2) taxable income included above that the FCC has expressly disallowed for ratemaking purposes pursuant to Part 65. FCC Report 43-04 ­ Rep. Def. - Instructions December 1999 Page 151 of 156 . 8015 Investment Tax Credit amortization that is the net amortization associated with Account 7210, Operating Investment Tax Credits. See Section 32.7210. 8016 Telecommunication Plant in Service that is used to allocate Investment Tax Credit amortization pursuant to Section 36.412(c). 8017 Combined investment that is used to allocate Investment Tax Credit amortization pursuant to Section 69.411. 8018 FCC Investment Tax Credit which is the net of the following: (1) Investment Tax Credit not included above that the FCC has expressly allowed for
• http://www.fcc.gov/wcb/armis/documents/1999PDFs/4304P99.PDF
  • has expressly allowed for ratemaking purpose; and (2) taxable income included above that the FCC has expressly disallowed for ratemaking purposes pursuant to Part 65. FCC Report 43-04 ­ Rep. Def. - Instructions December 1999 Page 151 of 156 . 8015 Investment Tax Credit amortization that is the net amortization associated with Account 7210, Operating Investment Tax Credits. See Section 32.7210. 8016 Telecommunication Plant in Service that is used to allocate Investment Tax Credit amortization pursuant to Section 36.412(c). 8017 Combined investment that is used to allocate Investment Tax Credit amortization pursuant to Section 69.411. 8018 FCC Investment Tax Credit which is the net of the following: (1) Investment Tax Credit not included above that the FCC has expressly allowed for
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304C00.PDF
  • is the net of the following: (1) taxable income not included above that the FCC has expressly allowed for ratemaking purpose; and (2) taxable income included above that the FCC has expressly disallowed for ratemaking purposes pursuant to Part 65. 8015 Investment Tax Credit amortization that is the net amortization associated with Account 7210, Operating Investment Tax Credits. See Section 32.7210. 8016 Telecommunication Plant in Service that is used to allocate Investment Tax Credit amortization pursuant to Section 36.412(c). FCC Report 43-04 ­ Rep. Def. - Instructions December 2000 Page 116 of 121 . 8017 Combined investment that is used to allocate Investment Tax Credit amortization pursuant to Section 69.411. 8018 FCC Investment Tax Credit which is the net of the
• http://www.fcc.gov/wcb/armis/documents/2000PDFs/4304P00.PDF
  • is the net of the following: (1) taxable income not included above that the FCC has expressly allowed for ratemaking purpose; and (2) taxable income included above that the FCC has expressly disallowed for ratemaking purposes pursuant to Part 65. 8015 Investment Tax Credit amortization that is the net amortization associated with Account 7210, Operating Investment Tax Credits. See Section 32.7210. 8016 Telecommunication Plant in Service that is used to allocate Investment Tax Credit amortization pursuant to Section 36.412(c). FCC Report 43-04 ­ Rep. Def. - Instructions December 2000 Page 116 of 121 . 8017 Combined investment that is used to allocate Investment Tax Credit amortization pursuant to Section 69.411. 8018 FCC Investment Tax Credit which is the net of the
• http://www.fcc.gov/wcb/armis/documents/2001PDFs/4304C01.PDF
  • that is the net of the following: (1) taxable income not included above that the FCC has expressly allowed for ratemaking purpose; and (2) taxable income included above that the FCC has expressly disallowed for ratemaking purposes pursuant to Part 65. 8015 Investment Tax Credit amortization that is the net amortization associated with Account 7210, Operating Investment Tax Credits. SeeSection 32.7210. 8018 FCC Investment Tax Credit which is the net of the following: (1) Investment Tax Credit not included above that the FCC has expressly allowed for ratemaking purposes; and (2) the Investment Tax Credit included above that the FCC has expressly disallowed for ratemaking purpose pursuant to Part 65. FCC Report 43-04 ­ Rep. Def. - Instructions December 2001 Page
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304c02.pdf
  • is the net of the following: (1) taxable income not included above that the FCC has expressly allowed for ratemaking purpose; and (2) taxable income included above that the FCC has expressly disallowed for ratemaking purposes pursuant to Part 65. 8015 Investment Tax Credit amortization that is the net amortization associated with Account 7210, Operating Investment Tax Credits. See Section 32.7210. 8018 FCC Investment Tax Credit which is the net of the following: (1) Investment Tax Credit not included above that the FCC has expressly allowed for ratemaking purposes; and (2) the Investment Tax Credit included above that the FCC has expressly disallowed for ratemaking purpose pursuant to Part 65. 8020 Federal income tax that is allocated pursuant to Section 36.412(b).
• http://www.fcc.gov/wcb/armis/documents/2002PDFs/4304p02.pdf
  • is the net of the following: (1) taxable income not included above that the FCC has expressly allowed for ratemaking purpose; and (2) taxable income included above that the FCC has expressly disallowed for ratemaking purposes pursuant to Part 65. 8015 Investment Tax Credit amortization that is the net amortization associated with Account 7210, Operating Investment Tax Credits. See Section 32.7210. 8018 FCC Investment Tax Credit which is the net of the following: (1) Investment Tax Credit not included above that the FCC has expressly allowed for ratemaking purposes; and (2) the Investment Tax Credit included above that the FCC has expressly disallowed for ratemaking purpose pursuant to Part 65. 8020 Federal income tax that is allocated pursuant to Section 36.412(b).
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304c03.pdf
  • is the net of the following: (1) taxable income not included above that the FCC has expressly allowed for ratemaking purpose; and (2) taxable income included above that the FCC has expressly disallowed for ratemaking purposes pursuant to Part 65. 8015 Investment Tax Credit amortization that is the net amortization associated with Account 7210, Operating Investment Tax Credits. See Section 32.7210. 8018 FCC Investment Tax Credit which is the net of the following: (1) Investment Tax Credit not included above that the FCC has expressly allowed for ratemaking purposes; and (2) the Investment Tax Credit included above that the FCC has expressly disallowed for ratemaking purpose pursuant to Part 65. 8020 Federal income tax that is allocated pursuant to Section 36.412(b).
• http://www.fcc.gov/wcb/armis/documents/2003PDFs/4304p03.pdf
  • is the net of the following: (1) taxable income not included above that the FCC has expressly allowed for ratemaking purpose; and (2) taxable income included above that the FCC has expressly disallowed for ratemaking purposes pursuant to Part 65. 8015 Investment Tax Credit amortization that is the net amortization associated with Account 7210, Operating Investment Tax Credits. See Section 32.7210. 8018 FCC Investment Tax Credit which is the net of the following: (1) Investment Tax Credit not included above that the FCC has expressly allowed for ratemaking purposes; and (2) the Investment Tax Credit included above that the FCC has expressly disallowed for ratemaking purpose pursuant to Part 65. 8020 Federal income tax that is allocated pursuant to Section 36.412(b).
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304c04.pdf
  • is the net of the following: (1) taxable income not included above that the FCC has expressly allowed for ratemaking purpose; and (2) taxable income included above that the FCC has expressly disallowed for ratemaking purposes pursuant to Part 65. 8015 Investment Tax Credit amortization that is the net amortization associated with Account 7210, Operating Investment Tax Credits. See Section 32.7210. 8018 FCC Investment Tax Credit which is the net of the following: (1) Investment Tax Credit not included above that the FCC has expressly allowed for ratemaking purposes; and (2) the Investment Tax Credit included above that the FCC has expressly disallowed for ratemaking purpose pursuant to Part 65. 8020 Federal income tax that is allocated pursuant to Section 36.412(b).
• http://www.fcc.gov/wcb/armis/documents/2004PDFs/4304p04.pdf
  • is the net of the following: (1) taxable income not included above that the FCC has expressly allowed for ratemaking purpose; and (2) taxable income included above that the FCC has expressly disallowed for ratemaking purposes pursuant to Part 65. 8015 Investment Tax Credit amortization that is the net amortization associated with Account 7210, Operating Investment Tax Credits. See Section 32.7210. 8018 FCC Investment Tax Credit which is the net of the following: (1) Investment Tax Credit not included above that the FCC has expressly allowed for ratemaking purposes; and (2) the Investment Tax Credit included above that the FCC has expressly disallowed for ratemaking purpose pursuant to Part 65. 8020 Federal income tax that is allocated pursuant to Section 36.412(b).
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304c05.pdf
  • is the net of the following: (1) taxable income not included above that the FCC has expressly allowed for ratemaking purpose; and (2) taxable income included above that the FCC has expressly disallowed for ratemaking purposes pursuant to Part 65. 8015 Investment Tax Credit amortization that is the net amortization associated with Account 7210, Operating Investment Tax Credits. See Section 32.7210. 8018 FCC Investment Tax Credit which is the net of the following: (1) Investment Tax Credit not included above that the FCC has expressly allowed for ratemaking purposes; and (2) the Investment Tax Credit included above that the FCC has expressly disallowed for ratemaking purpose pursuant to Part 65. 8020 Federal income tax that is allocated pursuant to Section 36.412(b).
• http://www.fcc.gov/wcb/armis/documents/2005PDFs/4304p05.pdf
  • is the net of the following: (1) taxable income not included above that the FCC has expressly allowed for ratemaking purpose; and (2) taxable income included above that the FCC has expressly disallowed for ratemaking purposes pursuant to Part 65. 8015 Investment Tax Credit amortization that is the net amortization associated with Account 7210, Operating Investment Tax Credits. See Section 32.7210. 8018 FCC Investment Tax Credit which is the net of the following: (1) Investment Tax Credit not included above that the FCC has expressly allowed for ratemaking purposes; and (2) the Investment Tax Credit included above that the FCC has expressly disallowed for ratemaking purpose pursuant to Part 65. 8020 Federal income tax that is allocated pursuant to Section 36.412(b).
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304c06.pdf
  • is the net of the following: (1) taxable income not included above that the FCC has expressly allowed for ratemaking purpose; and (2) taxable income included above that the FCC has expressly disallowed for ratemaking purposes pursuant to Part 65. 8015 Investment Tax Credit amortization that is the net amortization associated with Account 7210, Operating Investment Tax Credits. See Section 32.7210. 8018 FCC Investment Tax Credit which is the net of the following: (1) Investment Tax Credit not included above that the FCC has expressly allowed for ratemaking purposes; and (2) the Investment Tax Credit included above that the FCC has expressly disallowed for ratemaking purpose pursuant to Part 65. 8020 Federal income tax that is allocated pursuant to Section 36.412(b).
• http://www.fcc.gov/wcb/armis/documents/2006PDFs/4304p06.pdf
  • is the net of the following: (1) taxable income not included above that the FCC has expressly allowed for ratemaking purpose; and (2) taxable income included above that the FCC has expressly disallowed for ratemaking purposes pursuant to Part 65. 8015 Investment Tax Credit amortization that is the net amortization associated with Account 7210, Operating Investment Tax Credits. See Section 32.7210. 8018 FCC Investment Tax Credit which is the net of the following: (1) Investment Tax Credit not included above that the FCC has expressly allowed for ratemaking purposes; and (2) the Investment Tax Credit included above that the FCC has expressly disallowed for ratemaking purpose pursuant to Part 65. 8020 Federal income tax that is allocated pursuant to Section 36.412(b).
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304c07.pdf
  • is the net of the following: (1) taxable income not included above that the FCC has expressly allowed for ratemaking purpose; and (2) taxable income included above that the FCC has expressly disallowed for ratemaking purposes pursuant to Part 65. 8015 Investment Tax Credit amortization that is the net amortization associated with Account 7210, Operating Investment Tax Credits. See Section 32.7210. 8018 FCC Investment Tax Credit which is the net of the following: (1) Investment Tax Credit not included above that the FCC has expressly allowed for ratemaking purposes; and (2) the Investment Tax Credit included above that the FCC has expressly disallowed for ratemaking purpose pursuant to Part 65. 8020 Federal income tax that is allocated pursuant to Section 36.412(b).
• http://www.fcc.gov/wcb/armis/documents/2007PDFs/4304p07.pdf
  • is the net of the following: (1) taxable income not included above that the FCC has expressly allowed for ratemaking purpose; and (2) taxable income included above that the FCC has expressly disallowed for ratemaking purposes pursuant to Part 65. 8015 Investment Tax Credit amortization that is the net amortization associated with Account 7210, Operating Investment Tax Credits. See Section 32.7210. 8018 FCC Investment Tax Credit which is the net of the following: (1) Investment Tax Credit not included above that the FCC has expressly allowed for ratemaking purposes; and (2) the Investment Tax Credit included above that the FCC has expressly disallowed for ratemaking purpose pursuant to Part 65. 8020 Federal income tax that is allocated pursuant to Section 36.412(b).
• http://www.fcc.gov/wcb/armis/documents/order_da_91_143.pdf
  • FCC has expressly allowed for ratemaking purposes; and (2) taxable income included above that the FCC has expressly disallowed for ratemaking purposes pursuant to Part 65. FCC Report 43-04 -Rep. Def. ~ Row Instructions November 1990 Page 64 of 66 Rev Investment Tax Credit amortization that is the net; amortization associated with Account 72101, Operating Investment Tax Credits. ~ Section 32.7210. Telecommunications Plant in Service that is used to allocate Investment Tax Credit amortization pursuant to Section 36.412(c}. Combined investment that is used to allocate Investment Tax Credit amortization pursuant. to Section 69.411(a}. FCC Investment Tax Credit which is the net of the following: (1) Investment Tax Credit not included above that the FCC has expressly allowed for ratemaking purposes, and