[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: 47CFR32.1350] [Page 400] 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. 32.1350 Other current assets. This account shall include the amount of all current assets which are not includable in Accounts 1120 through 1280. [67 FR 5682, Feb. 6, 2002]