GroundRules
47 CFR 32.103: Balance sheet accounts for other than regulated-fixed assets to be maintained.
Where this section sits in the code
- Title 47—Telecommunication
- CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION
- SUBCHAPTER B—COMMON CARRIER SERVICES
- PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
- Subpart C—Instructions for Balance Sheet Accounts
Balance sheet accounts to be maintained by companies for other than regulated-fixed assets are indicated as follows:
Balance Sheet Accounts
Account title
Current assets
Cash and equivalents 1120
Receivables 1170
Allowance for doubtful accounts 1171
Supplies:
Material and supplies 1220
Prepayments 1280
Other current assets 1350
Noncurrent assets
Investments:
Nonregulated investments 1406
Other noncurrent assets 1410
Deferred charges:
Deferred maintenance, retirements and other deferred charges 1438
Other:
Other jurisdictional assets-net 1500
Collected 2026-08-27T02:26:28Z. Source file · JSON