{"data":{"id":"us/47-cfr-32.1350","jurisdiction":"us","citation":"47 CFR 32.1350","heading":"Other current assets.","body":"This account shall include the amount of all current assets which are not includable in Accounts 1120 through 1280.","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":"4f581bb4d049718c13c67e1031ed21e942f3781e4fb20291bf9bd29afa90009f","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.1280","next":"us/47-cfr-32.1406"},"notice":"GroundRules: Original legal text. Not legal advice."}