Goto Section: 32.4350 | 32.4370 | Table of Contents

FCC 32.4361
Revised as of October 1, 2018
Goto Year:2017 | 2019
  § 32.4361   Deferred tax regulatory adjustments—net.

   (a) This account shall include amounts of probable future revenue for
   the recovery of future increases in taxes payable and amounts of
   probable future revenue reductions attributable to future decreases in
   taxes payable. As reductions or reversals occur, amounts recorded in
   this account shall be reduced or increased, with a contra entry being
   made to Account 4341, Net deferred tax liability adjustments.

   (b) This account shall also be adjusted for the impact of prospective
   tax rate changes on the deferred tax liability for those temporary
   differences underlying its existing balance.

   [ 67 FR 5690 , Feb. 6, 2002]

   return arrow Back to Top


Goto Section: 32.4350 | 32.4370

Goto Year: 2017 | 2019
CiteFind - See documents on FCC website that cite this rule

Want to support this service?
Thanks!

Report errors in this rule. Since these rules are converted to HTML by machine, it's possible errors have been made. Please help us improve these rules by clicking the Report FCC Rule Errors link to report an error.
hallikainen.com
Helping make public information public