GroundRules
47 CFR 32.5280: Nonregulated operating revenue.
Where this section sits in the code
- Title 47—Telecommunication
- CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION
- SUBCHAPTER B—COMMON CARRIER SERVICES
- PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
- Subpart D—Instructions For Revenue Accounts
(a) This account shall include revenues derived from a nonregulated activity involving the common or joint use of assets or resources in the provision of regulated and nonregulated products or services.
(b) This account shall be debited and regulated revenue accounts shall be credited at tariffed rates when tariffed services are provided to nonregulated activities that are accounted for as prescribed in § 32.23(c) of this subpart.
(c) Separate subsidiary record categories shall be maintained for two groups of nonregulated revenue as follows: one subsidiary record for all revenues derived from regulated services treated as nonregulated for federal accounting purposes pursuant to Commission order and the second for all other revenues derived from a nonregulated activity as set forth in paragraph (a) of this section.
Collected 2026-08-27T02:26:28Z. Source file · JSON