{"data":{"id":"us/47-cfr-32.4040","jurisdiction":"us","citation":"47 CFR 32.4040","heading":"Customers' deposits.","body":"(a) This account shall include the amount of cash deposited with the company by customers as security for the payment for telecommunications service.\n(b) Advance payments made by prospective customers prior to the establishment of service shall be credited to Account 4130, Other current liabilities.","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":"72555261ba7526856e308b7b9c35f5b07a747382aace301044759f18f4917c8f","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.4000","next":"us/47-cfr-32.4070"},"notice":"GroundRules: Original legal text. Not legal advice."}