47 CFR 36.222
§ 36.222 Nonoperating income and expenses—Account 7300.
United States · 47 CFR — Telecommunication · Status: effective
Cite this
- Citation
- 47 CFR 36.222, § 36.222 Nonoperating income and expenses—Account 7300, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235462
- Permanent ID
ys:prov:235462@1- SHA-256
e50fcbcaa55d9cf9b59dd3d40334e536ee09a6ea111638ed86b8826161cafc03
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) Only allowance for funds used during construction, and charitable, social and community welfare contributions are considered in this account for separations purposes.
(b) Subsidiary record categories should be maintained for this account that include identification of amounts made to the account for (1) credits representing allowance for funds used during construction and (2) contributions for charitable, social or community welfare purposes, employee activities, membership dues and fees in service clubs, community welfare association and similar organizations.
(c) The portion reflecting allowance for funds used during construction is apportioned on the basis of the cost of Telecommunications Plant Under Construction—Account 2003. The portion reflecting costs for social and community welfare contributions and fees is apportioned on the basis of the apportionment of corporate operations expenses.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.