Goto Section: 32.4200 | 32.4320 | Table of Contents
FCC 32.4300
Revised as of October 1, 2011
Goto Year:2010 |
2012
§ 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: 2010 |
2012
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