Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 47 - Telecommunication |
Chapter I - Federal Communications Commission |
SubChapter B - Common Carrier Services |
Part 32 - Uniform System of Accounts for Telecommunications Companies |
Subpart B - General Instructions |
§ 32.25 - Unusual items and contingent liabilities.
Latest version.
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§ 32.25 Unusual items and contingent liabilities.
Extraordinary items, prior period adjustments, and contingent liabilities may be recorded in the company's books of account without prior Commission approval.
[65 FR 16334, Mar. 28, 2000]