Goto Section: 32.7320 | 32.7340 | Table of Contents
FCC 32.7330
Revised as of
Goto Year:1996 |
1998
Sec. 32.7330 Income from sinking and other funds.
(a) This account shall include the income accrued on cash,
securities issued by other companies, and other assets (not including
securities issued or assumed by the company) held in sinking and other
funds.
(b) There shall be included in this account for each month the
applicable amount requisite to extinguish, during the interval between
the date of acquisition and the date of maturity, the difference between
the purchase price and the par value of securities held in sinking or
other funds. Amounts thus credited or charged shall be concurrently
included in the accounts in which the securities are carried. Any such
differences remaining unextinguished upon the maturity and satisfaction
of such securities shall be cleared to Account 7360, Other Nonoperating
Income.
Goto Section: 32.7320 | 32.7340
Goto Year: 1996 |
1998
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