{"data":{"id":"us/47-cfr-32.4370","jurisdiction":"us","citation":"47 CFR 32.4370","heading":"Other jurisdictional liabilities and deferred credits—net.","body":"This account shall include the cumulative impact on liabilities and deferred credits of the 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 appropriate subsidiary records where necessary as provided for in § 32.13 of subpart B.","path":["Title 47—Telecommunication","CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION","SUBCHAPTER B—COMMON CARRIER SERVICES","PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES","Subpart C—Instructions for Balance Sheet Accounts"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-47.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:28Z","sha256":"47653ec954e3938121d68fe7443f3c8df91be54d0a483ada86238996cb2ef183","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.4361","next":"us/47-cfr-32.4510"},"notice":"GroundRules: Original legal text. Not legal advice."}