[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: 47CFR32.21]

[Page 397]
 
                       TITLE 47--TELECOMMUNICATION
 
                    CHAPTER I--FEDERAL COMMUNICATIONS
                         COMMISSION (CONTINUED)
 
PART 32--UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES--Table of Contents
 
                     Subpart B--General Instructions
 
Sec. 32.21  Sequence of accounts.

    The order in which the accounts are presented in this system of 
accounts is not to be considered as necessarily indicative of the order 
in which they will be scheduled at all times in reports to this 
Commission.