FCC 32.4550 as of October 1, 2018

Goto Section: 32.4540 | 32.4999 | Table of Contents

FCC 32.4550
Revised as of October 1, 2018
Goto Year:2017 | 2019

  § 32.4550   Retained earnings.

   (a) This account shall include the undistributed balance of retained
   earnings derived from the operations of the company and from all other
   transactions not includable in the other accounts appropriate for
   inclusion of stockholders' equity.

   (b) Subsidiary records shall be maintained wherein are recorded all
   entries to retained earnings during the year such that the detail of
   the entries may be disclosed to the Commission.

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Subpart D—Instructions For Revenue Accounts

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Goto Section: 32.4540 | 32.4999

Goto Year: 2017 | 2019 CiteFind - See documents on FCC website that cite this rule

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