[Code of Federal Regulations]
[Title 47, Volume 2]
[Revised as of October 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 47CFR32.20]

[Page 397]
 
                       TITLE 47--TELECOMMUNICATION
 
        CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)
 
PART 32_UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES--Table of 
 
                     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.
    (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.