47 C.F.R. § 32.7910 Income effect of jurisdictional ratemaking differences—net.
Title 47 - Telecommunication
This account shall include the impact on revenues and expenses of the jurisdictional ratemaking practices which vary from those of this Commission. All entries recorded in this account shall be recorded net of the applicable income tax effects and shall be supported by appropriate subsidiary records, where necessary, as provided for in §32.13(e) of subpart B.
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart F—Instructions For Other Income Accounts
§ 32.7910 Income effect of jurisdictional ratemaking differences—net.
