GroundRules
47 CFR 32.6999: General.
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 F—Instructions For Other Income Accounts
(a) Structure of the other income accounts. The other income accounts are designed to reflect both operating and nonoperating income items including taxes, extraordinary items and other income and expense items not properly included elsewhere.
(b) Other income accounts listing.
Account title
Other operating income and expense:
Other operating income and expense 7100
Operating taxes:
Operating taxes 7200
Nonoperating income and expense:
Nonoperating income and expense 7300
Nonoperating taxes:
Nonoperating taxes 7400
Interest and related items:
Interest and related items 7500
Extraordinary items 7600
Jurisdictional differences and non-regulated income items:
Income effect of jurisdictional ratemaking difference—net 7910
Nonregulated net income 7990
Collected 2026-08-27T02:26:28Z. Source file · JSON