Sec. 32.7360  Other nonoperating income.

    (a) This account shall include all other items of income and gains 
or losses from activities not specifically provided for elsewhere.
    (b) This account shall include representative items as follows:
    (1) Fees collected in connection with the exchange of coupon bonds 
for registered bonds;
    (2) Gains or losses realized on the sale of temporary cash 
investments or marketable equity securities;
    (3) Uncollectible amounts previously credited to accounts 7310 
through 7350, inclusive;
    (4) Net unrealized losses on investments in current marketable 
equity securities;
    (5) Write-downs or write-offs of the book costs of investment in 
equity securities due to permanent impairment;
    (6) Gains or losses of nonoperating nature arising from foreign 
currency exchange or translation;
    (7) Gains or losses from the extinguishment of debt made to satisfy 
sinking fund requirements;
    (8) Amortization of Goodwill;
    (9) Company's share of the earnings or losses of affiliated 
companies accounted for on the equity method; and
    (10) The net balance of the revenue from and the expenses (including 
depreciation, amortization and insurance) of property, plant, and 
equipment, the cost of which is includable in Account 2006, Nonoperating 
Plant.