Telecommunications
Annual Spectrum Usage Fee
Paying the annual frequency usage fee to the Telecommunications Regulatory Commission (TRC).
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Prepaid Regulatory Fees — Spectrum | Asset (+) | 2,000,000.00 | - |
| Cash / Bank | Asset (-) | - | 2,000,000.00 |
💡 Accountant's Note
Annual spectrum usage fees are separate from the one-time license cost. They are prepaid assets amortized monthly. They represent the ongoing cost of the right to use the spectrum.
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