47 CFR 32.25

§ 32.25 Unusual items and contingent liabilities.

United States · 47 CFR — Telecommunication · Status: effective

Cite this

Citation: 47 CFR 32.25, § 32.25 Unusual items and contingent liabilities, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235240
Permanent ID: ys:prov:235240@1
SHA-256: 398d0c9c3d2941564d03561d716e80ec9b05af32b022df15d134212514da475f

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Full text

Extraordinary items, prior period adjustments, and contingent liabilities may be recorded in the company's books of account without prior Commission approval.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.