Goto Section: 32.1200 | 32.1210 | Table of Contents

FCC 32.1201
Revised as of
Goto Year:1996 | 1998
Sec. 32.1201  Notes receivable allowance.

    (a) This account shall be credited with amounts charged Account 
6790, Provision for Uncollectible Notes Receivable to provide for 
uncollectible amounts included in Account 1200, Notes Receivable. There 
shall also be credited to this account amounts collected which 
previously had been written off through charges to this account and 
credits to Account 1200. There shall be charged to this account any 
amounts covered thereby which have been found to be impracticable of 
collection.
    (b) If no such allowance is maintained, uncollectible amounts shall 
be charged directly to Account 6790, Provision for Uncollectible Notes 
Receivable.
    (c) Subsidiary record categories shall be maintained in order that 
the entity may separately report the amounts contained herein that 
relate to affiliates and nonaffiliates. Such subsidiary record 
categories shall be reported as required by part 43 of this Commission's 
Rules and Regulations.

[[Page 419]]


Goto Section: 32.1200 | 32.1210

Goto Year: 1996 | 1998
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