FCC 32.1500 Revised as of October 1, 2006
Goto Year:2005 |
2007
Sec. 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 Sec. 32.13(e) of subpart B.
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