FCC 32.4330 as of - hallikainen.com

Goto Section: 32.4320 | 32.4340 | Table of Contents

FCC 32.4330
Revised as of
Goto Year:1996 | 1998

Sec. 32.4330  Unamortized nonoperating investment tax credits--net.

    (a) This account shall be credited and Account 7410, Nonoperating 
Investment Tax Credits--Net, shall be debited with investment tax 
credits generated from qualified expenditures related to other 
operations which the company has elected to defer rather than recognize 
currently in income.
    (b) This account shall be debited and Account 7410 credited with a 
proportionate amount determined in relation to the useful book life of 
the property to which the tax credit relates.

Goto Section: 32.4320 | 32.4340

Goto Year: 1996 | 1998 CiteFind - See documents on FCC website that cite this rule

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