47 CFR 32.1500 - Other jurisdictional assets

Regulations last checked for updates: May 01, 2025

Title 47 - Telecommunication last revised: Apr 23, 2025

View all text of Subpart C [§ 32.101 - § 32.4550]

§ 32.1500 - Other jurisdictional assets—net.

This account shall include the cumulative impact on assets of jurisdictional ratemaking practices which vary from those of this Commission. All entries recorded in this account shall be recorded net of any applicable income tax effects and shall be supported by subsidiary records where necessary as provided for in § 32.13(e) of subpart B.

authority: 47 U.S.C. 219,220,unless

source: 51 FR 43499, Dec. 2, 1986, unless otherwise noted.

cite as: 47 CFR 32.1500