FCC 32.7250 Revised as of October 1, 2006
Goto Year:2005 |
2007
Sec. 32.7250 Provision for deferred operating income taxes—net.
(a) This account shall be charged or credited, as appropriate, with contra
entries recorded to the following accounts for income tax expense that has
been deferred in accordance with Sec. 32.22 of Subpart B.
4100 Net Current Deferred Operating Income Taxes
4340 Net Noncurrent Deferred Operating Income Taxes
(b) Subsidiary record categories shall be maintained to distinguish between
property and nonproperty related deferrals and so that the company may
separately report that amounts contained herein that relate to Federal,
state and local income taxes. Such subsidiary record categories shall be
reported as required by part 43 of this Commission's Rules and Regulations.
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