[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: 47CFR32.26]

[Page 399]
 
                       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. 32.26  Materiality.

    Companies shall follow this system of accounts in recording all 
financial and statistical data irrespective of an individual item's 
materiality under GAAP, unless a waiver has been granted under the 
provisions of Sec. 32.18 of this subpart to do otherwise.