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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 47 - Telecommunication |
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Chapter I - Federal Communications Commission |
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SubChapter B - Common Carrier Services |
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Part 32 - Uniform System of Accounts for Telecommunications Companies |
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Subpart C - Instructions for Balance Sheet Accounts |
§ 32.4050 - Current maturities—long-term debt.
Latest version.
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Link to an amendment published at 67 FR 5689, Feb. 6, 2002. This amendment was delayed until Jan. 1, 2003, at 67 FR 20052, Apr. 24, 2002. This account shall include the amount (including any obligations for premiums) of long-term debt matured and unpaid without any specific agreement for extension of maturity, including unpresented bonds drawn for redemption through the operation of sinking and redemption fund agreements.
Effective Date Note: At 67 FR 5689, Feb. 6, 2002, § 32.4050 was removed, effective Aug. 6, 2002. At 67 FR 20052, Apr. 24, 2002, the effective date was delayed until Jan. 1, 2003.