Goto Section: 32.4200 | 32.4320 | Table of Contents

FCC 32.4300
Revised as of October 1, 2005
Goto Year:2004 | 2006
Sec.  32.4300   Other long-term liabilities and deferred credits.

   (a) This account shall include amounts accrued to provide for such items as
   unfunded pensions (if actuarially determined), death benefits, deferred
   compensation costs and other long-term liabilities not provided for
   elsewhere. Subsidiary records shall be maintained to identify the nature of
   these items.

   (b) This account shall include the amount of all deferred credits not
   provided for elsewhere, such as amounts awaiting adjustment between
   accounts; and revenue, expense, and income items in suspense.

   [ 67 FR 5690 , Feb. 6, 2002]


Goto Section: 32.4200 | 32.4320

Goto Year: 2004 | 2006
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