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 E - Instructions for Expense Accounts |
§ 32.6728 - Other general and administrative.
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Link to an amendment published at 67 FR 5697, Feb. 6, 2002. This amendment was delayed until Jan. 1, 2003, at 67 FR 20052, Apr. 24, 2002. This account shall include costs incurred in performing general administrative activities not directly charged to the user, and not provided for in other accounts. This includes providing general reference libraries, food services (e.g., cafeterias, lunch rooms and vending facilities), archives, general security investigation services, operating official private branch exchanges in the conduct of the business, and telecommunications and mail services. Also included are payments in settlement of accident and damage claims, insurance premiums for protection against losses and damages, direct benefit payments to or on behalf of retired and separated employees, accident and sickness disability payments, supplemental payments to employees while in governmental service, death payments, and other miscellaneous costs of a corporate nature. This account excludes the cost of office services, which are to be included in the accounts appropriate for the activities supported.
Effective Date Note: At 67 FR 5697, Feb. 6, 2002, § 32.6728 was removed, effective Aug. 6, 2002. At 67 FR 20052, Apr. 24, 2002, the effective date was delayed until Jan. 1, 2003.