Form Rp-1-Afr Catv - Catv Annual Financial Report Page 10
Download a blank fillable Form Rp-1-Afr Catv - Catv Annual Financial Report in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Rp-1-Afr Catv - Catv Annual Financial Report with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10Page 10 of 10 RP-1-AFR CATV (2/14)
Instructions and definitions
1. Accounting method:
Includes the overall method of accounting for income and expenses and for special items such as depreciation.
There are two common overall methods of accounting (a) the cash basis and (b) the accrual basis.
(a)
Cash basis:
Income is generally reported in the year received. Expenses are generally deducted in the year actually
paid, unless they should be taken in a different year to reflect income clearly. (Example: Purchase of fixed
assets is deducted over the life of the asset.)
(b)
Accrual basis:
Income is generally reported in the year the event occurs that gives the right to receive. Expenses are
generally deducted in the year incurred, whether actually paid or not.
2. Standard chart of accounts:
For NYS cable operators, are those accounts and sub-accounts prescribed by the NYS Public Service Commission –
NYS Commission on Cable Television.
*IRS CATV categories:
Asset
class
Description of assets included:
48.41
CATV-Headend: towers, antennas, preamplifiers, converters, modulation equip. and program
non-duplication systems. Do not include headend buildings and program origination assets.
48.42
CATV – Subscriber Connection and Distribution Systems: trunk and feeder, connecting hardware,
amplifiers, power equipment, passive devices, directional taps, pedestals, pressure taps, drop
cables, matching transformers, multiple set connector equipment and converters.
48.43
CATV – Program Origination: cameras, film chains, video tape recorders, lighting and remote
location equipment excluding vehicles. Do not include buildings and their structural components.
48.44
CATV – Service and Test: oscilloscopes, filed strength meters, spectrum analyzers, and cable
testing equipment, but not vehicles.
48.45
CATV – Microwave Systems: towers, antennas, transmitting and receiving equipment, and broad
band microwave assets. Do not include assets used in the provision of common carrier services.
*Outside plant: Any assets located completely or partially in, under, above, upon, or through any public street, highway,
water, or other public place.
5. Depreciation schedule:
A detailed schedule that includes a list of all company fixed assets identifying date purchased, description of asset,
cost, any adjustments to basis, depreciable basis, method of depreciation, depreciable life, current deductible
depreciation expense, and accumulated depreciation to date.
6. Original costs:
Means the cost of purchasing property to the company first devoting it to public service and the cost of contributed
property.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial