{"data":{"id":"us/47-cfr-32.103","jurisdiction":"us","citation":"47 CFR 32.103","heading":"Balance sheet accounts for other than regulated-fixed assets to be maintained.","body":"Balance sheet accounts to be maintained by companies for other than regulated-fixed assets are indicated as follows:\nBalance Sheet Accounts\nAccount title\nCurrent assets\nCash and equivalents 1120\nReceivables 1170\nAllowance for doubtful accounts 1171\nSupplies:\nMaterial and supplies 1220\nPrepayments 1280\nOther current assets 1350\nNoncurrent assets\nInvestments:\nNonregulated investments 1406\nOther noncurrent assets 1410\nDeferred charges:\nDeferred maintenance, retirements and other deferred charges 1438\nOther:\nOther jurisdictional assets-net 1500","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-47.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:28Z","sha256":"37dc53a265fbbf8a9500afa72c401cd5512c4e07dd52a148f9bcf0687c4e682c","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.102","next":"us/47-cfr-32.1120"},"notice":"GroundRules: Original legal text. Not legal advice."}