[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: 47CFR32.21] [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. 32.21 Sequence of accounts. The order in which the accounts are presented in this system of accounts is not to be considered as necessarily indicative of the order in which they will be scheduled at all times in reports to this Commission.