TITLE 47--Telecommunication

CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION

SUBCHAPTER B--COMMON CARRIER SERVICES

PART 32--UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES

Subpart A--PREFACE

§32.1

Background.

§32.2

Basis of the accounts.

§32.3

Authority.

§32.4

Communications Act.

Subpart B--GENERAL INSTRUCTIONS

§32.11

Classification of companies.

§32.12

Records.

§32.13

Accounts--general.

§32.14

Regulated accounts.

§32.15

[Reserved]

§32.16

Changes in accounting standards.

§32.17

Interpretation of accounts.

§32.18

Waivers.

§32.19

Address for reports and correspondence.

§32.20

Numbering convention.

§32.21

Sequence of accounts.

§32.22

Comprehensive interperiod tax allocation.

§32.23

Nonregulated activities.

§32.24

Compensated absences.

§32.25

Unusual items and contingent liabilities.

§32.26

Materiality.

§32.27

Transactions with affiliates.

Subpart C--INSTRUCTIONS FOR BALANCE SHEET ACCOUNTS

§32.101

Structure of the balance sheet accounts.

§32.102

Nonregulated investments.

§32.103

Balance sheet accounts for other than regulated-fixed assets to be maintained.

§32.1120

Cash and equivalents.

§32.1170

Receivables.

§32.1171

Allowance for doubtful accounts.

§32.1191

Accounts receivable allowance--other.

§32.1220

Inventories.

§32.1280

Prepayments.

§32.1350

Other current assets.

§32.1406

Nonregulated investments.

§32.1410

Other noncurrent assets.

§32.1438

Deferred maintenance and retirements.

§32.1500

Other jurisdictional assets--net.

§32.2000

Instructions for telecommunications plant accounts.

§32.2001

Telecommunications plant in service.

§32.2002

Property held for future telecommunications use.

§32.2003

Telecommunications plant under construction.

§32.2005

Telecommunications plant adjustment.

§32.2006

Nonoperating plant.

§32.2007

Goodwill.

§32.2110

Land and support assets.

§32.2111

Land.

§32.2112

Motor vehicles.

§32.2113

Aircraft.

§32.2114

Tools and other work equipment.

§32.2121

Buildings.

§32.2122

Furniture.

§32.2123

Office equipment.

§32.2124

General purpose computers.

§32.2210

Central office--switching.

§32.2211

Non-digital switching.

§32.2212

Digital electronic switching.

§32.2220

Operator systems.

§32.2230

Central office--transmission.

§32.2231

Radio systems.

§32.2232

Circuit equipment.

§32.2310

Information origination/termination.

§32.2311

Station apparatus.

§32.2321

Customer premises wiring.

§32.2341

Large private branch exchanges.

§32.2351

Public telephone terminal equipment.

§32.2362

Other terminal equipment.

§32.2410

Cable and wire facilities.

§32.2411

Poles.

§32.2421

Aerial cable.

§32.2422

Underground cable.

§32.2423

Buried cable.

§32.2424

Submarine & deep sea cable.

§32.2426

Intrabuilding network cable.

§32.2431

Aerial wire.

§32.2441

Conduit systems.

§32.2680

Amortizable tangible assets.

§32.2681

Capital leases.

§32.2682

Leasehold improvements.

§32.2690

Intangibles.

§32.3000

Instructions for balance sheet accounts--Depreciation and amortization.

§32.3100

Accumulated depreciation.

§32.3200

Accumulated depreciation--held for future telecommunications use.

§32.3300

Accumulated depreciation--nonoperating.

§32.3400

Accumulated amortization--tangible.

§32.3410

Accumulated amortization--capitalized leases.

§32.3999

Instructions for balance sheet accounts--liabilities and stockholders' equity.

§32.4000

Current accounts and notes payable.

§32.4040

Customers' deposits.

§32.4070

Income taxes--accrued.

§32.4080

Other taxes--accrued.

§32.4100

Net current deferred operating income taxes.

§32.4110

Net current deferred nonoperating income taxes.

§32.4130

Other current liabilities.

§32.4200

Long term debt and funded debt.

§32.4300

Other long-term liabilities and deferred credits.

§32.4320

Unamortized operating investment tax credits--net.

§32.4330

Unamortized nonoperating investment tax credits--net.

§32.4340

Net noncurrent deferred operating income taxes.

§32.4341

Net deferred tax liability adjustments.

§32.4350

Net noncurrent deferred nonoperating income taxes.

§32.4361

Deferred tax regulatory adjustments--net.

§32.4370

Other jurisdictional liabilities and deferred credits--net.

§32.4510

Capital stock.

§32.4520

Additional paid-in capital.

§32.4530

Treasury stock.

§32.4540

Other capital.

§32.4550

Retained earnings.

Subpart D--INSTRUCTIONS FOR REVENUE ACCOUNTS

§32.4999

General.

§32.5000

Basic local service revenue.

§32.5001

Basic area revenue.

§32.5002

Optional extended area revenue.

§32.5003

Cellular mobile revenue.

§32.5040

Private line revenue.

§32.5060

Other basic area revenue.

§32.5081

End user revenue.

§32.5082

Switched access revenue.

§32.5083

Special access revenue.

§32.5100

Long distance message revenue.

§32.5200

Miscellaneous revenue.

§32.5230

Directory revenue.

§32.5280

Nonregulated operating revenue.

§32.5300

Uncollectible revenue.

Subpart E--INSTRUCTIONS FOR EXPENSE ACCOUNTS

§32.5999

General.

§32.6110

Network support expenses.

§32.6112

Motor vehicle expense.

§32.6113

Aircraft expense.

§32.6114

Tools and other work equipment expense.

§32.6120

General support expenses.

§32.6121

Land and building expense.

§32.6122

Furniture and artworks expense.

§32.6123

Office equipment expense.

§32.6124

General purpose computers expense.

§32.6210

Central office switching expenses.

§32.6211

Non-digital switching expense.

§32.6212

Digital electronic switching expense.

§32.6220

Operator systems expense.

§32.6230

Central office transmission expense.

§32.6231

Radio systems expense.

§32.6232

Circuit equipment expense.

§32.6310

Information origination/termination expenses.

§32.6311

Station apparatus expense.

§32.6341

Large private branch exchange expense.

§32.6351

Public telephone terminal equipment expense.

§32.6362

Other terminal equipment expense.

§32.6410

Cable and wire facilities expenses.

§32.6411

Poles expense.

§32.6421

Aerial cable expense.

§32.6422

Underground cable expense.

§32.6423

Buried cable expense.

§32.6424

Submarine and deep sea cable expense.

§32.6426

Intrabuilding network cable expense.

§32.6431

Aerial wire expense.

§32.6441

Conduit systems expense.

§32.6510

Other property, plant and equipment expenses.

§32.6511

Property held for future telecommunications use expense.

§32.6512

Provisioning expense.

§32.6530

Network operations expense.

§32.6531

Power expense.

§32.6532

Network administration expense.

§32.6533

Testing expense.

§32.6534

Plant operations administration expense.

§32.6535

Engineering expense.

§32.6540

Access expense.

§32.6560

Depreciation and amortization expenses.

§32.6561

Depreciation expense--telecommunications plant in service.

§32.6562

Depreciation expense--property held for future telecommunications use.

§32.6563

Amortization expense--tangible.

§32.6564

Amortization expense--intangible.

§32.6565

Amortization expense--other.

§32.6610

Marketing.

§32.6611

Product management and sales.

§32.6613

Product advertising.

§32.6620

Services.

§32.6621

Call completion services.

§32.6622

Number services.

§32.6623

Customer services.

§32.6720

General and administrative.

§32.6790

Provision for uncollectible notes receivable.

Subpart F--INSTRUCTIONS FOR OTHER INCOME ACCOUNTS

§32.6999

General.

§32.7100

Other operating income and expenses.

§32.7199

Content of accounts.

§32.7200

Operating taxes.

§32.7210

Operating investment tax credits--net.

§32.7220

Operating Federal income taxes.

§32.7230

Operating state and local income taxes.

§32.7240

Operating other taxes.

§32.7250

Provision for deferred operating income taxes--net.

§32.7300

Nonoperating income and expense.

§32.7400

Nonoperating taxes.

§32.7500

Interest and related items.

§32.7600

Extraordinary items.

§32.7899

Content of accounts.

§32.7910

Income effect of jurisdictional ratemaking differences--net.

§32.7990

Nonregulated net income.

Subpart G--GLOSSARY

§32.9000

Glossary of terms.