[Code of Federal Regulations]
[Title 47, Volume 2]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR32.1500]

[Page 407]
 
                       TITLE 47--TELECOMMUNICATION
 
                    CHAPTER I--FEDERAL COMMUNICATIONS
                         COMMISSION (CONTINUED)
 
PART 32--UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES--Table of Contents
 
           Subpart C--Instructions for Balance Sheet Accounts
 
Sec. 32.1500  Other jurisdictional assets--net.

    This account shall include the cumulative impact on assets of 
jurisdictional ratemaking practices which vary from those of this 
Commission. All entries recorded in this account shall be recorded net 
of any applicable income tax effects and shall be supported by 
subsidiary records where necessary as provided for in Sec. 32.13(e) of 
subpart B.