{"data":{"id":"us/47-cfr-32.25","jurisdiction":"us","citation":"47 CFR 32.25","heading":"Unusual items and contingent liabilities.","body":"Extraordinary items, prior period adjustments, and contingent liabilities may be recorded in the company's books of account without prior Commission approval.","path":["Title 47—Telecommunication","CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION","SUBCHAPTER B—COMMON CARRIER SERVICES","PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES","Subpart B—General Instructions"],"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":"398d0c9c3d2941564d03561d716e80ec9b05af32b022df15d134212514da475f","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.24","next":"us/47-cfr-32.26"},"notice":"GroundRules: Original legal text. Not legal advice."}