47 C.F.R. § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained.
Title 47 - Telecommunication
Balance sheet accounts to be maintained by Class A and Class B telephone companies for other than regulated-fixed assets are indicated as follows: [67 FR 5680, Feb. 6, 2002]
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart C—Instructions for Balance Sheet Accounts
§ 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained.
Balance Sheet Accounts------------------------------------------------------------------------ Class A Class B Account title account account------------------------------------------------------------------------ Current assetsCash and equivalents.............................. 1120 1120Receivables....................................... 1170 1170Allowance for doubtful accounts................... 1171 1171Supplies: Material and supplies........................... 1220 1220Prepayments....................................... 1280 1280Other current assets.............................. 1350 1350 Noncurrent assetsInvestments: Nonregulated investments........................ 1406 1406 Other noncurrent assets......................... 1410 1410Deferred charges: Deferred maintenance, retirements and other 1438 1438 deferred charges...............................Other: Other jurisdictional assets-net................. 1500 1500------------------------------------------------------------------------
