47 C.F.R. § 32.4300 Other long-term liabilities and deferred credits.
Title 47 - Telecommunication
(a) This account shall include amounts accrued to provide for such items as unfunded pensions (if actuarially determined), death benefits, deferred compensation costs and other long-term liabilities not provided for elsewhere. Subsidiary records shall be maintained to identify the nature of these items. (b) This account shall include the amount of all deferred credits not provided for elsewhere, such as amounts awaiting adjustment between accounts; and revenue, expense, and income items in suspense. [67 FR 5690, Feb. 6, 2002]
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart C—Instructions for Balance Sheet Accounts
§ 32.4300 Other long-term liabilities and deferred credits.
