Goto Section: 32.4540 | 32.4999 | Table of Contents

FCC 32.4550
Revised as of October 2, 2015
Goto Year:2014 | 2016
§ 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: 2014 | 2016
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