CFR > Title 47 - Telecommunication > CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION > SUBCHAPTER B—COMMON CARRIER SERVICES (Parts 20–69) > PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES > SUBPART F—Instructions For Other Income Accounts (§32.6999 to §32.7990) > 32.6999—General.

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 Class Aaccount Class Baccount
Other operating income and expense:
Other operating income and expense 7100 7100
Operating taxes:
Operating taxes 7200
Operating investment tax credits-net 7210
Operating Federal income taxes 7220
Operating state and local income taxes 7230
Operating other taxes 7240
Provision for deferred operating income taxes—net 7250
Nonoperating income and expense:
Nonoperating income and expense 7300 7300
Nonoperating taxes:
Nonoperating taxes 7400 7400
Interest and related items:
Interest and related items 7500 7500
Extraordinary items 7600 7600
Jurisdictional differences and non-regulated income items:
Income effect of jurisdictional ratemaking difference—net 7910 7910
Nonregulated net income 7990 7990
[67 FR 5697, Feb. 6, 2002]