Telecommunications

Universal Service Obligation (USO) Levy

Recording the mandatory contribution to the national telecommunications USO fund.

Account NameTypeDebit ($)Credit ($)
Regulatory Levy — USO ExpenseExpense (+)120,000.00-
USO Levy Payable (Regulator)Liability (+)-120,000.00

💡 Accountant's Note

Most countries require operators to contribute to a USO fund that subsidizes connectivity in underserved areas. In Jordan, the TRC administers this. The levy is typically a percentage of gross revenues.

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