47 C.F.R. § 32.21 Sequence of accounts.
Title 47 - Telecommunication
The order in which the accounts are presented in this system of accounts is not to be considered as necessarily indicative of the order in which they will be scheduled at all times in reports to this Commission.
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart B—General Instructions
§ 32.21 Sequence of accounts.