C.F.R. » Title 47 » CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION › SUBCHAPTER B—COMMON CARRIER SERVICES › PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES › Subpart F—Instructions For Other Income Accounts

47 C.F.R. § 32.7899

Content of accounts

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Jurisdictional differences and nonregulated income amounts shall be included in Accounts 7910 and 7990.