[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: 47CFR32.1171]

[Page 403]
 
                       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. 32.1171  Allowance for doubtful accounts.

    (a) This account shall be credited with amounts charged to Accounts 
5300, Uncollectible revenue, and 6790, Provision for uncollectible notes 
receivable to provide for uncollectible amounts related to accounts 
receivable and notes receivable included in Account 1170, Receivables. 
There shall also be credited to this account amounts collected which 
previously had been written off through charges to this account and 
credits to Account 1170. There shall be charged to this account any 
amounts covered thereby which have been found to be impracticable of 
collection.
    (b) If no such allowance is maintained, uncollectible amounts shall 
be charged directly to Account 5300, Uncollectible revenue or directly 
to Account 6790, Provision for uncollectible notes receivable, as 
appropriate.
    (c) Subsidiary record categories shall be maintained in order that 
the entity may separately report the amounts contained herein that 
relate to affiliates and nonaffiliates. Such subsidiary record 
categories shall be reported as required by part 43 of this chapter.

[67 FR 5682, Feb. 6, 2002]