The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1984 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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Página 245
... retired for causes not fac- tors in depreciation . 31.02-84 Plant retired compensated for by termination charges . INSTRUCTIONS FOR BALANCE - SHEET ACCOUNTS 31.1-10 Purpose of balance - sheet accounts . 31.1-11 Current assets . 31.1-12 ...
... retired for causes not fac- tors in depreciation . 31.02-84 Plant retired compensated for by termination charges . INSTRUCTIONS FOR BALANCE - SHEET ACCOUNTS 31.1-10 Purpose of balance - sheet accounts . 31.1-11 Current assets . 31.1-12 ...
Página 246
... Retirement units . 31.2-25 Telephone plant retired . 31.2-26 Continuing property record quired . TELEPHONE PLANT ACCOUNTS 31.201 Organization . 31.202 Franchises . 31.203 Patent rights . 31.211 Land . 31.212 Buildings . 31.221 Central ...
... Retirement units . 31.2-25 Telephone plant retired . 31.2-26 Continuing property record quired . TELEPHONE PLANT ACCOUNTS 31.201 Organization . 31.202 Franchises . 31.203 Patent rights . 31.211 Land . 31.212 Buildings . 31.221 Central ...
Página 250
... securities issued as dividends on stock . ( d ) " Actually outstanding , " as ap- plied to securities , means those which have been actually issued and are nei- ther retired nor 250 § 31.01-3 Title 47 - Telecommunication.
... securities issued as dividends on stock . ( d ) " Actually outstanding , " as ap- plied to securities , means those which have been actually issued and are nei- ther retired nor 250 § 31.01-3 Title 47 - Telecommunication.
Página 251
have been actually issued and are nei- ther retired nor held by or for the company . ( e ) " Affiliated companies ... retirement of telephone plant in the course of service from causes which are known to be in current op- eration ...
have been actually issued and are nei- ther retired nor held by or for the company . ( e ) " Affiliated companies ... retirement of telephone plant in the course of service from causes which are known to be in current op- eration ...
Página 252
... retired after deducting the cost of removal . ( v ) " Nominally issued , " as applied to securities , means those which have been signed , certified , or otherwise ex- ecuted and placed with the proper of- ficer for sale , or pledged or ...
... retired after deducting the cost of removal . ( v ) " Nominally issued , " as applied to securities , means those which have been signed , certified , or otherwise ex- ecuted and placed with the proper of- ficer for sale , or pledged or ...
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Términos y frases comunes
account shall include affiliates amended amortization antenna application appropriate assigned ation authorized authorized bandwidth bandwidth base station book cost cable capital stock channel charged to account cluded Commis Commission common carrier communication construction count credited to account decibels depreciation Depreciation reserve discount earth station effective radiated power emission employees entries equipment facilities filed frequency funds include the amount include the cost included in account income charges income tax installed issued license Loading coils long-term debt maintenance ment Miscellaneous mobile stations NOTE ocean cable ocean-cable operated plant leased ordinary income paragraph payable payments penses period plant accounts premium private branch exchange proposed radiotelegraph received records supporting rents repairs reports Reserved Rural Subscriber stations securities sion specific subaccount Subpart tained tariff tele telephone plant terminal thereof tion traffic transmission transmitter wire wire-telegraph
Pasajes populares
Página 11 - No construction permit or station license, or any rights thereunder, shall be transferred, assigned, or disposed of in any manner, voluntarily or involuntarily, directly or indirectly, or by transfer of control of any corporation holding such permit or license, to any person except upon application to the Commission and upon finding by the Commission that the public interest, convenience and necessity will be served thereby.
Página 90 - Landing area" means any locality, either of land or water, including airports and intermediate landing fields, which is used, or intended to be used, for the landing and take-off of aircraft, whether or not facilities are provided for the shelter, servicing, or repair of aircraft, or for receiving or discharging passengers or cargo. (23) "Mail" means United States mail and foreign-transit mail.
Página 357 - Among the causes to be given consideration are wear and tear, decay, action of the elements, inadequacy, obsolescence, changes in the art, changes in demand and requirements of public authorities.
Página 253 - Control" (including the terms "controlling," "controlled by," and "under common control with") means the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of a company, whether such power is exercised through one or more intermediary companies, or alone, or in conjunction with, or pursuant to an agreement...
Página 12 - Any corporation of which any officer or director is an alien; (e) Any corporation of which more than one-fifth of the capital stock is owned of record or voted by aliens or their representatives or by a foreign government or representative thereof, or by any corporation organized under the laws of a foreign country...
Página 205 - Common carrier" or carrier" means any person engaged as a common carrier for hire, in interstate or foreign communication by wire or radio or in interstate or foreign radio transmission of energy, except where reference is made to common carriers not subject to this...
Página 411 - Debt expense" means all expenses in connection with the issuance and initial sale of evidences of debt, such as fees for drafting mortgages and trust deeds; fees and taxes for issuing or recording evidences of debt; cost of engraving and printing bonds...
Página 253 - Depreciation," as applied to depreciable electric plant, means the loss in service value not restored by current maintenance, incurred in connection with the consumption or prospective retirement of electric plant in the course of service from causes which are known to be in current operation and against which the utility is not protected by insurance. Among the causes to be given consideration are wear and tear, decay, action of the elements, inadequacy, obsolescence, changes in the art, changes...
Página 256 - On the other hand, the appearance of an item in a list warrants the inclusion of such item in the account concerned only when the text of the account also indicates inclusion, inasmuch as the same item frequently appears in more than one list. The proper entry in each instance must be determined by the texts of the accounts.
Página 358 - Any person who shall willfully make any false entry in the accounts of any book of accounts or in any record or memoranda kept by any such carrier, or who shall willfully destroy, mutilate, alter, or by any other means or device falsify any such account, record, or memoranda, or who shall willfully neglect or fail to make full, true, and correct entries...