[Code of Federal Regulations]
[Title 47, Volume 2]
[Revised as of October 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR32.103]

[Page 397]
 
                       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:

                         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 other            1438       1438
   deferred charges...............................
Other:
  Other jurisdictional assets-net.................       1500       1500
------------------------------------------------------------------------


[67 FR 5680, Feb. 6, 2002]