Other jurisdictional assets - net.

  1. Law
  2. CFR 47
  3. Telecommunication
  4. Federal Communications Commission
  5. Common Carrier Services
  6. Uniform System of Accounts for Telecommunications Companies
  7. Instructions for Balance Sheet Accounts
  8. Other jurisdictional assets - net.

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§ 32.1500 Other jurisdictional assets - net.

This account shall include the cumulative impact on assets of jurisdictional ratemaking practices which vary from those of this Commission. All entries recorded in this account shall be recorded net of any applicable income tax effects and shall be supported by subsidiary records where necessary as provided for in § 32.13(e) of subpart B.


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