47 C.F.R. § 32.6999 General.
Title 47 - Telecommunication
(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. [67 FR 5697, Feb. 6, 2002]
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart F—Instructions For Other Income Accounts
§ 32.6999 General.
------------------------------------------------------------------------ Class A Class B Account title account account------------------------------------------------------------------------Other operating income and expense: Other operating income and expense........ 7100 7100Operating taxes: Operating taxes........................... ........... 7200 Operating investment tax credits-net...... 7210 ........... Operating Federal income taxes............ 7220 ........... Operating state and local income taxes.... 7230 ........... Operating other taxes..................... 7240 ........... Provision for deferred operating income 7250 ........... taxes_net................................Nonoperating income and expense: Nonoperating income and expense........... 7300 7300Nonoperating taxes: Nonoperating taxes........................ 7400 7400Interest and related items: Interest and related items................ 7500 7500 Extraordinary items....................... 7600 7600Jurisdictional differences and non-regulated income items: Income effect of jurisdictional ratemaking 7910 7910 difference_net........................... Nonregulated net income................... 7990 7990------------------------------------------------------------------------
