Federal Communications Commission-Continued Telephone and telegraph common carriers-Continued Telephone companies-Continued Class A and Class B companies, 47 Part 31-Continued Instructions, 47 § 31.7-70 Depreciation accounting, instructions for, 47 §§ 31.02–80— 31.02-83 Earned surplus accounts, 47 §§ 31.400-31.416 Instructions, 47 § 31.4-40 Income accounts: Contingent interest, 47 § 31.341 Deductions from income; taxes, income charges, 47 §§ 31.322, 31.323 Disposition of net income, 47 §§ 31.342, 31.343 Fixed charges, 47 §§ 31.335-31.340 Instructions, 47 §§ 31.3-30, 31.3-31 Other income (dividend, interest, sinking funds, etc.), 47 § 31.312-31.316 Telephone operating income, 47 §§ 31.300-31.305 Instructions, general, 47 §§ 31.01-1-31.01-9A Operating expense accounts: Commercial expenses, 47 §§ 31.640-31.650 Depreciation and amortization expenses, 47 §§ 31.608- General office salaries and expenses, 47 §§ 31.661-31.665 Maintenance expenses, 47 §§ 31.602:1-31.612 Operating revenue accounts: Instructions for, 47 §§ 31.5-50-31.5-52 Property records; standard practices for establishment and Telephone Accounting Bulletin No. 1; interpretations of ac- Instructions, 47 §§ 31.2-20-31.2-26 Class C companies, 47 Part 33 Accounts prescribed to be kept, 47 § 33.75 Balance-sheet accounts: See also Instructions. Asset side: Current assets, 47 §§ 33.1600-33.1690 Investments, 47 §§ 33.1000-33.1500 Other assets, 47 § 33.1700 Prepayments and deferred charges, 47 §§ 33.1800 33.1890 Reacquired securities, 47 § 33.1900 Liability side: Contributions of telephone plant, 47 § 33.2800 Current and accrued liabilities, 47 §§ 33.2300-33.2400 Deferred credits, 47 §§ 33.2500, 33.2590 Long-term debt, 47 §§ 33.2200-33.2290 Noncorporate proprietorship, 47 §§ 33.2010, 33.2020 Reserves, 47 §§ 33.2600-33.2790 Stock, 47 §§ 33.2100-33.2180 Surplus, 47 § 33.2900 Federal Communications Commission-Continued Telephone and telegraph common carriers-Continued Class C companies, 47 Part 33-Continued See also Instructions. Supply expense; clearing, 47 § 33.9100 Vehicle and other work equipment expense; clearing, 47 $33.9000 Definitions, 47 § 33.5 Financial statements, contemplated form of, 47 §§ 33.101, 33.102 Income accounts: See also Instructions. Disposition of net income; reservations of income, 47 § 33.8000 Fixed charges, 47 §§ 33.7200-33.7900 Miscellaneous deductions from income, for taxes, etc., 47 $$ 33.7000, 33.7100 Other income, 47 §§ 33.6000-33.6900 Telephone operating income, 47 §§ 33.3000-33.5600 Instructions: Balance-sheet accounts, 47 §§ 33.21, 33.22 Clearing accounts, 47 § 33.61 Depreciation accounting, 47 § 33.65 General, 47 §§ 33.12-33.15 Operating-expense accounts, 47 §§ 33.51-33.53 Telephone plant accounts, 47 §§ 33.31-33.35 Work-order system, 47 § 33.71 Operating-revenue accounts: See also Instructions. Maintenance, 47 §§ 33.4010-33.4090 Operation, 47 §§ 33.4110-33.4190 Various revenues (local service, toll service, miscellaneous operating revenues, etc.), 47 §§ 33.3010-33.3090 Recommendations for Class D telephone companies, 47 §§ 33.91-33.94 Telephone Accounting Bulletin No. 1; interpretations of accounting requirements, 47 Part 33, Appendix A Telephone plant accounts, 47 §§ 33.1001-33.1077 See also Instructions. Units of property, list of, 47 § 33.81 United States Government foreign and overseas telegraph communications, 47 §§ 64.301-64.310 New services, 47 § 64.302 Priority, 47 §§ 64.305, 64.309 Rates and charges, 47 §§ 64.301, 64.303, 64.304, 64.307 Special agreements not affected, 47 § 64.308 Tariff schedules, 47 § 64.306 Term, 47 § 64.310 Valuations, tentative; protests of, 47 § 1.592 Telephone and telegraph services: Coastal and shipboard stations. See Maritime radio services. See Public radiocommunication services. Teleprinter transmissions, radio, by amateur stations, 47 § 12.107 Television stations and services: Applications for television broadcast stations, processing of, 47 § 1.378 Auxiliary television broadcast stations. See Experimental and auxiliary broadcast services. Broadcast regulations. See Radio broadcast services. Experimental and auxiliary stations. See Experimental and auxiliary broadcast services. Federal Communications Commission-Continued Trade and industrial service activities, radio services for, 47 §§ 11.508, 11.509 Traffic damage claims, telephone and telegraph common carriers, 47 § 64.1 Transit (motor carrier) radio service, 47 §§ 16.251-16.257 Transportation; radio services in connection with: Aircraft. See Aircraft. Land. See Land transportation radio services. Vessels. See Vessels. Trucks; radio service for trucks used for transportation of property, etc., for compensation, 47 §§ 16.251-16.257 Ultrasonic equipment. See Radiation services and devices. United States Government: Cooperation between Federal and State commissions, agencies, etc.; communications carriers subject to one or more State public utilities commissions, regulations respecting, 47 Part 1, Appendix 2 Radio service: Alaska; protection of government services, use of government frequencies, 47 §§ 14.202, 14.207, 14.252 Coastal stations; use of Government frequencies for telephony, 47 § 7.371 Control of communications between Government station and ship stations, 47 § 8.179 Free service rendered to government agencies in connection with preparation for national defense, 47 § 2.406 Telegraph communications, foreign and overseas; priorities, rates and charges, etc., 47 §§ 64.301-64.310 Urban transit radio service (motor carrier), 47 §§ 16.251-16.257 Utilities, public. See Public utilities. Valuations, tentative, in connection with telephone and telegraph companies; protests of, 47 § 1.592 Vessels; radio service: Alaska; shipboard stations, 47 Part 14 Maritime service frequencies for use of, 47 §§ 14.251-14.267 Applications for radio licenses; inspection, certification, etc., 47 §§ 1.330, 1.331, 1.376 Distress messages, 47 §§ 8.61, 8.172, 8.176, 8.177, 8.201–8.241, 8.271–8.277, 8.322, 8.352, 8.358, 8.359, 8.401, 14.101, 14.254 Foreign ships in United States waters; shipboard radio stations on, 47 Forfeitures against ships and ships' masters, for violations, 47 § 1.410 Violations, notice of, 47 § 1.401 Water utilities. See Power radio service. Welding equipment; applicability of regulations, 47 § 18.1, note Federal contributions to States for various purposes. See States. Federal credit unions: Assistance to members in purchasing stock of corporation whose subsidiary is employer of credit union's members, 12 § 220.110 Fiscal agents of United States; regulations of Public Debt Bureau respecting, 31 Part 312 Organization, operation, etc. See Federal Credit Unions Bureau. Federal Credit Unions Bureau, Health, Education, and Welfare Department: Credit unions chartered by District of Columbia; general reserves, and special reserve for delinquent loans, 45 Part 350 Disclosure of official records and information, 45 Part 320 Application for disclosure of records or information, 45 § 320.5 Availability of official records and information, 45 § 320.3 Definitions, 45 § 320.1 Information which may be disclosed and to whom, 45 § 320.4 Inspection of final opinions, orders, and rules, 45 § 320.2 Place to apply for disclosure, 45 § 320.5 Refusal to disclose, authority for, 45 § 320.6 District of Columbia, credit unions chartered by; general reserves, and special reserves for delinquent loans, 45 Part 350 Information, disclosure of. See Disclosure of official records and information. 356055-56- -26 Page 367 Federal Credit Unions Bureau—Continued Liquidation of Federal credit unions: Appointment of liquidating agent, 45 § 315.5 Cancellation of, 45 § 315.6 Suspension or revocation, 45 § 315.2 Immediate suspension or liquidation, 45 § 315.4 Order directing involuntary liquidation, 45 § 315.3 Voluntary liquidation, 45 Part 310 Approval of liquidation, 45 § 310.1 Assets, distribution of, 45 § 310.11 Assistance and further instructions, obtaining of, 45 § 310.15 Charter, cancellation of, 45 § 310.14 Completion of liquidation, 45 § 310.10 Examinations of Federal credit unions in voluntary liquidation, 45 § 310.8 Instructions and information, additional, 45 § 310.15 Notice of liquidation: To Bureau of Federal Credit Unions, 45 § 310.2 To creditors, 45 § 310.5 To members, 45 § 310.4 Records, retention of, 45 § 310.13 Reports: At commencement of liquidation, 45 § 310.6 During period of liquidation, 45 § 310.7 Final report, 45 § 310.12 Responsibility for conduct of voluntary liquidation, 45 § 310.9 Organization and operation of Federal credit unions, 45 Part 301 Applications, 45 § 301.5 Bonds, surety, coverage for Federal credit unions, 45 § 301.20 Amendment of, 45 § 301.4 Standard form of, 45 § 301.3 Cash fund for making change, establishment of, 45 § 301.10 Credit Committee Handbook, 45 § 301.15 Election report, 45 § 301.11 Fees: For examinations, 35 §§ 301.7, 301.8 For supervision, 45 § 301.6 Financial and statistical report, 45 § 301.13 Credit Commitee Handbook, 45 § 301.15 Handbook for Federal credit unions, 45 § 301.17 Loans to other credit unions, 45 § 301.9 Manuals: See also Handbooks. Manual of accounting procedure, 45 § 301.14 Manual of procedure for supervisory committees, 45 § 301.16 Mergers and conversions, 45 § 301.2 Organization, 45 § 301.1 Petitions, 45 § 301.18 Reports: Audit report of supervisory committee, 45 § 301.12 Election report, 45 § 301.11 Financial and statistical report, 45 § 301.13 Retirement benefits for employees of Federal credit unions, 45 § 301.19 Audit report of, 45 § 301.12 Manual of procedure for, 45 $301.16 Federal Credit Unions Bureau-Continued Records. See Disclosure of official records and information. Reserves of Federal credit unions; general and regular reserves, and special reserve for delinquent loans, 45 Part 302 Retirement benefits for employees of Federal credit unions, 45 § 301.19 Federal Crop Insurance Corporation: Crop insurance; regulations and insurance policies covering certain crops: Barley, 7 Part 424 Beans, dry edible, 7 Part 421 Citrus fruit, 7 Part 422 Corn, 7 Part 416 Cotton, 7 Part 419 Flax, 7 Part 415 Multiple crops, 7 Part 420 Soybeans, 7 Part 423 Tobacco, 7 Part 417 Wheat, 7 Part 418 Debt settlement; set-off of debts owing to United States by certain persons against payments due same persons, 7 Part 1109 Federal Deposit Insurance Corporation: Advertising: Advertisement of membership, 12 Part 328 Application for exemption from requirements, 12 § 303.8 Applications, requests, and submittals; applications by State nonmember banks and others for deposit insurance, to establish branches, change locations, to consolidate, reduce capital, etc., 12 Part 303 Assessments of banks, 12 Part 327 Interpretative rulings; Assessment Decisions No. 1-No. 167, 12 §§ 327.101327.267 Capital of State nonmember banks; application to reduce, 12 § 303.4 Certified statements, to be filed by insured banks; form, etc., 12 § 304.1 Confidential information; certain records, opinions and orders pertaining to insured banks or internal operations of Corporation, held confidential, 12 Part 309 Custodial accounts, deposits in, 12 § 330.4 Demand deposits, payment of, 12 §§ 329.1, 329.2 Deposits: Bank obligations prescribed as deposits (drafts, checks, money, etc.), 12 § 326.1 Custodial accounts, deposits in, 12 § 330.4 Demand deposits, payment of, 12 §§ 329.1, 329.2 Ownership not on bank records, recognition of, 12 Part 330 Custodial accounts, deposits in, 12 § 330.4 Negotiable instruments, deposits evidenced by, 12 § 330.1 Obligations for payment of items forwarded for collection by bank acting as agent, 12 § 330.2 Public officers, deposits of, 12 § 330.3 Payments of: Closed banks, payment of insured deposits in, 12 § 305.1 Payment of deposits and interest thereon, by insured nonmember banks, 12 Part 329 Public officers, deposits of, 12 § 330.3 Savings deposits, payment of, 12 §§ 329.1, 329.3, 329.5, 329.6 Time deposits, payment of, 12 §§ 329.1, 329.3, 329.4, 329.6 Emblem, use of, 12 § 328.3 Fiduciary banks, claims by, for insured deposits of trust estates, 12 § 331.1 Forms and instructions; list of forms, 12 § 304.3 Insurance of trust funds; claim by fiduciary insured bank for insured deposits of trust estates, 12 § 331.1 Interest, payment of, on deposits, 12 §§ 329.3, 329.6 |