[Code of Federal Regulations]
[Title 47, Volume 2]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR32.103]

[Page 401-402]
 
                       TITLE 47--TELECOMMUNICATION
 
                    CHAPTER I--FEDERAL COMMUNICATIONS
                         COMMISSION (CONTINUED)
 
PART 32--UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES--Table of Contents
 
           Subpart C--Instructions for Balance Sheet Accounts
 
Sec. 32.103  Balance sheet accounts for other than regulated-fixed assets to be maintained.

    Balance sheet accounts to be maintained by Class A and Class B 
telephone companies for other than regulated-fixed assets are indicated 
as follows:

[[Page 402]]



                         Balance Sheet Accounts
------------------------------------------------------------------------
                                                  Class A      Class B
                 Account title                    account      account
------------------------------------------------------------------------
                Current assets
Cash and equivalents..........................         1120         1120
Receivables...................................         1170         1170
Allowance for doubtful accounts...............         1171         1171
Supplies:
Material and supplies.........................         1220         1220
Prepayments...................................         1280         1280
Other current assets..........................         1350         1350
               Noncurrent assets
Investments:
    Nonregulated investments..................         1406         1406
    Other noncurrent assets...................         1410         1410
Deferred charges:
    Deferred maintenance, retirements and              1438         1438
     other deferred charges...................
Other:
    Other jurisdictional assets-net...........         1500         1500
------------------------------------------------------------------------


[67 FR 5680, Feb. 6, 2002]