47 CFR § 32.6999 - General.

---
identifier: "/us/cfr/t47/s32.6999"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 32.6999 - General."
title_number: 47
title_name: "Telecommunication"
section_number: "32.6999"
section_name: "General."
chapter_name: "FEDERAL COMMUNICATIONS COMMISSION"
subchapter_number: "B"
subchapter_name: "COMMON CARRIER SERVICES"
part_number: "32"
part_name: "UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "47 U.S.C. 219, 220 as amended, unless otherwise noted."
regulatory_source: "51 FR 43499, Dec. 2, 1986, unless otherwise noted."
cfr_part: "32"
---


# 32.6999 General.

(a) *Structure of the other income accounts.* The other income accounts are designed to reflect both operating and nonoperating income items including taxes, extraordinary items and other income and expense items not properly included elsewhere.

(b) *Other income accounts listing.*

| Account title |  |
| --- | --- |
| Other operating income and expense: |  |
| Other operating income and expense | 7100 |
| Operating taxes: |  |
| Operating taxes | 7200 |
| Nonoperating income and expense: |  |
| Nonoperating income and expense | 7300 |
| Nonoperating taxes: |  |
| Nonoperating taxes | 7400 |
| Interest and related items: |  |
| Interest and related items | 7500 |
| Extraordinary items | 7600 |
| Jurisdictional differences and non-regulated income items: |  |
| Income effect of jurisdictional ratemaking difference—net | 7910 |
| Nonregulated net income | 7990 |

[82 FR 20843, May 4, 2017]