Accounting and Rate Treatment of Allowance for Funds Used During Construction (``AFUDC'') and Telephone Plant Under Construction (``TPUC'')
other · Federal Communications Commission · Published 1995-03-06 · Effective 1995-09-06 · 60 FR 12137
Document
Document number
95-5187
Federal Register citation
60 FR 12137
CFR reference
47 CFR 32
Type
Rule
Action
Final rule.
Category
other
Publication date
1995-03-06
Effective date
1995-09-06
FCC docket
CC Docket No. 93-50
Abstract
The Commission has adopted a report and order to amend its rules regarding the accounting and ratemaking treatment for TPUC and interest costs incurred to finance construction projects. This action is to make FCC rules consistent with generally accepted accounting principles and as fair and reasonable as possible for ratemaking purposes.