[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: 47CFR32.26]

[Page 399]
 
                       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. 32.26  Materiality.

    Companies shall follow this system of accounts in recording all 
financial and statistical data irrespective of an individual item's 
materiality under GAAP, unless a waiver has been granted under the 
provisions of Sec. 32.18 of this subpart to do otherwise.