FCC Web Documents citing 32.3100

as compiled by hallikainen.com/FccRules on 2012 07 01

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-02-3562A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-02-3562A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-02-3562A1.txt
  • in SFAS 143 conflicts with the Commission's accounting rules prescribed in Part 32. The Commission's rules do not provide for capitalization of an asset and recognition of a liability for asset retirement obligations. Instead, the Commission's rules account for the cost of asset retirements as part of the net salvage estimates included in the calculation of depreciation rates, and under §32.3100(c) costs associated with plant removal are charged to Account 3100, Accumulated depreciation, rather than charging them to a liability account. Moreover, the Commission's accounting rules and prescribed depreciation rates include the cost of plant removal in depreciation whether or not an actual legal obligation exists. The accounting required by SFAS 143, therefore, is not only inconsistent with the Commission's accounting
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-05-2337A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-05-2337A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/DA-05-2337A1.txt
  • In addition to those rules that directly address Qwest's depreciation practices (e.g., section 32.2000(g) of the Commission's rules), Qwest seeks waiver of other related sections of the Commission's rules so that the net book costs on its regulated books mirror those on its financial books going forward. The petition therefore seeks waiver of sections 32.2000(a)(2), (d)(1), (g) and (h), 32.2007, 32.3100(c), 32.6720(j), 32.7100(a), 43.43, and any other sections of the Commission's rules necessary to comply with the Commission's requirement that a carrier requesting waiver ``adjusts the net book costs on its regulatory books to the level currently reflected in its financial books by a below-the-line write-off.'' , and should include the following words in the body of the message, ``get form
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.txt
  • Public telephone terminal equipment 32.2362 Other terminal equipment 32.2410 Cable and wire facilities. 32.2411 Poles. 32.2421 Aerial cable. 32.2422 Underground cable. 32.2423 Buried cable. 32.2424 Submarine and deep sea cable. 32.2426 Intrabuilding network cable. 32.2431 Aerial wire. 32.2441 Conduit systems. 32.2680 Amortizable tangible assets. 32.2681 Capital leases. 32.2682 Leasehold improvements. 32.2690 Intangibles. 32.3000 Instructions for balance sheet accounts-Depreciation and amortization. 32.3100 Accumulated depreciation. 32.3200 Accumulated depreciation--held for future telecommunications use. 32.3300 Accumulated depreciation nonoperating. 32.3410 Accumulated amortization-capitalized leases. 32.3999 Instructions for balance sheet accounts-liabilities and stockholders' equity. 32.4000 Current accounts and notes payable. 32.4040 Customers' deposits. 32.4070 Income taxes-accrued. 32.4080 Other taxes-accrued. 32.4100 Net current deferred operating income taxes. 32.4110 Net current deferred nonoperating income taxes. 32.4130 Other current liabilities 32.4200
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.txt
  • Public telephone terminal equipment. 32.2362 Other terminal equipment. 32.2410 Cable and wire facilities. 32.2411 Poles. 32.2421 Aerial cable. 32.2422 Underground cable. 32.2423 Buried cable. 32.2424 Submarine and deep sea cable. 32.2426 Intrabuilding network cable. 32.2431 Aerial wire. 32.2441 Conduit systems. 32.2680 Amortizable tangible assets. 32.2681 Capital leases. 32.2682 Leasehold improvements. 32.2690 Intangibles. 32.3000 Instructions for balance sheet accounts-Depreciation and amortization. 32.3100 Accumulated depreciation. 32.3200 Accumulated depreciation-held for future telecommunications use. 32.3300 Accumulated depreciation nonoperating. 32.3400 Accumulated amortization-tangible. 32.3410 Accumulated amortization-capitalized leases. 32.3999 Instructions for balance sheet accounts-liabilities and stockholders' equity. 32.4000 Current accounts and notes payable. 32.4040 Customers' deposits. 32.4070 Income taxes-accrued. 32.4080 Other taxes-accrued. 32.4100 Net current deferred operating income taxes. 32.4110 Net current deferred nonoperating income taxes. 32.4130 Other