47 C.F.R. § 32.6999

Current through September 30, 2024

Section 32.6999 - General

(a)Structure of the other income accounts. The other income accounts are designed to reflect both operating and nonoperating income items including taxes, extraordinary items and other income and expense items not properly included elsewhere.

(b)Other income accounts listing.

Account title
Other operating income and expense:
Other operating income and expense	7100
Operating taxes:
Operating taxes	7200
Nonoperating income and expense:
Nonoperating income and expense	7300
Nonoperating taxes:
Nonoperating taxes	7400
Interest and related items:
Interest and related items	7500
Extraordinary items	7600
Jurisdictional differences and non-regulated income items:
Income effect of jurisdictional ratemaking difference-net	7910
Nonregulated net income	7990

47 C.F.R. §32.6999

82 FR 20843, May 4, 2017

82 FR 20843, 1/1/2018