---
kind: "section"
citation: "47 C.F.R. § 32.6999"
title: "47"
number: "32.6999"
heading: "General."
url: "https://uscodex.org/cfr/47/32.6999"
---

# §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.**

## Notes

### Amendments

[82 FR 20843, May 4, 2017]

### 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

[82 FR 20843, May 4, 2017]