---
kind: "section"
citation: "47 C.F.R. § 32.25"
title: "47"
number: "32.25"
heading: "Unusual items and contingent liabilities."
url: "https://uscodex.org/cfr/47/32.25"
---

# §32.25. Unusual items and contingent liabilities.


Extraordinary items, prior period adjustments, and contingent liabilities may be recorded in the company's books of account without prior Commission approval.


## Notes

### Amendments

[65 FR 16334, Mar. 28, 2000]

### Authority

Authority: 47 U.S.C. 219, 220 as amended, unless otherwise noted.

### Source

Source: 51 FR 43499, Dec. 2, 1986, unless otherwise noted.

### Amendments

[65 FR 16334, Mar. 28, 2000]