The IRS issued Rev. Proc. 2015-12 to provide guidance and several safe-harbor methods of accounting for cable system operators that provide video, high-speed internet, and voice-over-internet-protocol (VoIP) phone services through a "cable network."
Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/KmldcTLKwLU/Tax_Clinic_08.aspx
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