[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: 47CFR32.20]

[Page 392-393]
 
                       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. 32.20  Numbering convention.

    (a) The number ``32'' (appearing to the left of the first decimal 
point) indicates the part number.

[[Page 393]]

    (b) The numbers immediately following to the right of the decimal 
point indicate, respectively, the section or account. All Part 32 
Account numbers contain 4 digits to-the-right-of the decimal point.
    (c) Cross references to accounts are made by citing the account 
numbers to the right of the decimal point; e.g., Account 2232 rather 
than the corresponding complete part 32 reference number 32.2232.