{"data":{"id":"us/47-cfr-32.4540","jurisdiction":"us","citation":"47 CFR 32.4540","heading":"Other capital.","body":"This account shall include amounts which are credits arising from the donation by stockholders of the company's capital stock, capital recorded upon the reorganization or recapitalization of the company and temporary declines in the value of marketable securities held for investment purposes. (See also Account 1410, Other noncurrent assets).","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":"e3d9ecb0c469e8ab02a30d8aa3f2b51e78693956c812971662d7548297144a46","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.4530","next":"us/47-cfr-32.4550"},"notice":"GroundRules: Original legal text. Not legal advice."}