GroundRules
47 CFR 32.3999: Instructions for balance sheet accounts—liabilities and stockholders' equity.
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
Liabilities and Stockholders' Equity Accounts To Be Maintained by Companies
Account title
Current liabilities:
Current accounts and notes payable 4000
Customer's Deposits 4040
Income taxes—accrued 4070
Other taxes—accrued 4080
Net Current Deferred Nonoperating Income Taxes 4100
Net Current Deferred Nonoperating Income Taxes 4110
Other current liabilities 4130
Long-term debt:
Long Term debt and Funded debt 4200
Other liabilities and deferred credits:
Other liabilities and deferred credits 4300
Unamortized operating investment tax credits—net 4320
Unamortized nonoperating investment tax credits—net 4330
Net noncurrent deferred operating income taxes 4340
Net deferred tax liability adjustments 4341
Net noncurrent deferred nonoperating income taxes 4350
Deferred tax regulatory adjustments—net 4361
Other jurisdictional liabilities and deferred credits—net 4370
Stockholder's equity:
Capital stock 4510
Additional paid-in capital 4520
Treasury stock 4530
Other capital 4540
Retained earnings 4550
Collected 2026-08-27T02:26:28Z. Source file · JSON