CFR /  Title 47  /  Part 32: Uniform System Of Accounts For Telecommunications Companies

Section No.	Description
Section 32.1	Basis of the accounts
Section 32.2	Authority
Section 32.3	Communications Act
Section 32.4	Classification of companies
Section 32.11	Records
Section 32.12	Accounts--general
Section 32.13	Regulated accounts
Section 32.14	Changes in accounting standards
Section 32.16	Interpretation of accounts
Section 32.17	Waivers
Section 32.18	Address for reports and correspondence
Section 32.19	Numbering convention
Section 32.20	Sequence of accounts
Section 32.21	Comprehensive interperiod tax allocation
Section 32.22	Nonregulated activities
Section 32.23	Compensated absences
Section 32.24	Unusual items and contingent liabilities
Section 32.25	Materiality
Section 32.26	Transactions with affiliates
Section 32.27	Structure of the balance sheet accounts
Section 32.101	Nonregulated investments
Section 32.102	Balance sheet accounts for other than regulated-fixed assets to be maintained
Section 32.103	Cash and equivalents
Section 32.1120	Receivables
Section 32.1170	Allowance for doubtful accounts
Section 32.1171	Accounts receivable allowance--other
Section 32.1191	Inventories
Section 32.1220	Prepayments
Section 32.1280	Other current assets
Section 32.1350	Nonregulated investments
Section 32.1406	Other noncurrent assets
Section 32.1410	Deferred maintenance and retirements
Section 32.1438	Other jurisdictional assets--net
Section 32.1500	Instructions for telecommunications plant accounts
Section 32.2000	Telecommunications plant in service
Section 32.2001	Property held for future telecommunications use
Section 32.2002	Telecommunications plant under construction
Section 32.2003	Telecommunications plant adjustment
Section 32.2005	Nonoperating plant
Section 32.2006	Goodwill
Section 32.2007	Land and support assets
Section 32.2110	Land
Section 32.2111	Motor vehicles
Section 32.2112	Aircraft
Section 32.2113	Tools and other work equipment
Section 32.2114	Buildings
Section 32.2121	Furniture
Section 32.2122	Office equipment
Section 32.2123	General purpose computers
Section 32.2124	Central office--switching
Section 32.2210	Non-digital switching
Section 32.2211	Digital electronic switching
Section 32.2212	Operator systems
Section 32.2220	Central office--transmission
Section 32.2230	Radio systems
Section 32.2231	Circuit equipment
Section 32.2232	Information origination/termination
Section 32.2310	Station apparatus
Section 32.2311	Large private branch exchanges
Section 32.2341	Public telephone terminal equipment
Section 32.2351	Other terminal equipment
Section 32.2362	Cable and wire facilities
Section 32.2410	Poles
Section 32.2411	Aerial cable
Section 32.2421	Underground cable
Section 32.2422	Buried cable
Section 32.2423	Submarine & deep sea cable
Section 32.2424	Intrabuilding network cable
Section 32.2426	Aerial wire
Section 32.2431	Conduit systems
Section 32.2441	Amortizable tangible assets
Section 32.2680	Capital leases
Section 32.2681	Leasehold improvements
Section 32.2682	Intangibles
Section 32.2690	Instructions for balance sheet accounts--Depreciation and amortization
Section 32.3000	Accumulated depreciation
Section 32.3100	Accumulated depreciation--held for future telecommunications use
Section 32.3200	Accumulated depreciation--nonoperating
Section 32.3300	Accumulated amortization--tangible
Section 32.3400	Accumulated amortization--capitalized leases
Section 32.3410	Instructions for balance sheet accounts--liabilities and stockholders' equity
Section 32.3999	Current accounts and notes payable
Section 32.4000	Customers' deposits
Section 32.4040	Income taxes--accrued
Section 32.4070	Other taxes--accrued
Section 32.4080	Net current deferred operating income taxes
Section 32.4100	Net current deferred nonoperating income taxes
Section 32.4110	Other current liabilities
Section 32.4130	Long term debt and funded debt
Section 32.4200	Other long-term liabilities and deferred credits
Section 32.4300	Unamortized operating investment tax credits--net
Section 32.4320	Unamortized nonoperating investment tax credits--net
Section 32.4330	Net noncurrent deferred operating income taxes
Section 32.4340	Net deferred tax liability adjustments
Section 32.4341	Net noncurrent deferred nonoperating income taxes
Section 32.4350	Deferred tax regulatory adjustments--net
Section 32.4361	Other jurisdictional liabilities and deferred credits--net
Section 32.4370	Capital stock
Section 32.4510	Additional paid-in capital
Section 32.4520	Treasury stock
Section 32.4530	Other capital
Section 32.4540	Retained earnings
Section 32.4550	General
Section 32.4999	Basic local service revenue
Section 32.5000	Basic area revenue
Section 32.5001	Optional extended area revenue
Section 32.5002	Cellular mobile revenue
Section 32.5003	Private line revenue
Section 32.5040	Other basic area revenue
Section 32.5060	End user revenue
Section 32.5081	Switched access revenue
Section 32.5082	Special access revenue
Section 32.5083	Long distance message revenue
Section 32.5100	Miscellaneous revenue
Section 32.5200	Directory revenue
Section 32.5230	Nonregulated operating revenue
Section 32.5280	Uncollectible revenue
Section 32.5300	General
Section 32.5999	Network support expenses
Section 32.6110	Motor vehicle expense
Section 32.6112	Aircraft expense
Section 32.6113	Tools and other work equipment expense
Section 32.6114	General support expenses
Section 32.6120	Land and building expense
Section 32.6121	Furniture and artworks expense
Section 32.6122	Office equipment expense
Section 32.6123	General purpose computers expense
Section 32.6124	Central office switching expenses
Section 32.6210	Non-digital switching expense
Section 32.6211	Digital electronic switching expense
Section 32.6212	Operator systems expense
Section 32.6220	Central office transmission expense
Section 32.6230	Radio systems expense
Section 32.6231	Circuit equipment expense
Section 32.6232	Information origination/termination expenses
Section 32.6310	Station apparatus expense
Section 32.6311	Large private branch exchange expense
Section 32.6341	Public telephone terminal equipment expense
Section 32.6351	Other terminal equipment expense
Section 32.6362	Cable and wire facilities expenses
Section 32.6410	Poles expense
Section 32.6411	Aerial cable expense
Section 32.6421	Underground cable expense
Section 32.6422	Buried cable expense
Section 32.6423	Submarine and deep sea cable expense
Section 32.6424	Intrabuilding network cable expense
Section 32.6426	Aerial wire expense
Section 32.6431	Conduit systems expense
Section 32.6441	Other property, plant and equipment expenses
Section 32.6510	Property held for future telecommunications use expense
Section 32.6511	Provisioning expense
Section 32.6512	Network operations expense
Section 32.6530	Power expense
Section 32.6531	Network administration expense
Section 32.6532	Testing expense
Section 32.6533	Plant operations administration expense
Section 32.6534	Engineering expense
Section 32.6535	Access expense
Section 32.6540	Depreciation and amortization expenses
Section 32.6560	Depreciation expense--telecommunications plant in service
Section 32.6561	Depreciation expense--property held for future telecommunications use
Section 32.6562	Amortization expense--tangible
Section 32.6563	Amortization expense--intangible
Section 32.6564	Amortization expense--other
Section 32.6565	Marketing
Section 32.6610	Product management and sales
Section 32.6611	Product advertising
Section 32.6613	Services
Section 32.6620	Call completion services
Section 32.6621	Number services
Section 32.6622	Customer services
Section 32.6623	General and administrative
Section 32.6720	Provision for uncollectible notes receivable
Section 32.6790	General
Section 32.6999	Other operating income and expenses
Section 32.7100	Content of accounts
Section 32.7199	Operating taxes
Section 32.7200	Operating investment tax credits--net
Section 32.7210	Operating Federal income taxes
Section 32.7220	Operating state and local income taxes
Section 32.7230	Operating other taxes
Section 32.7240	Provision for deferred operating income taxes--net
Section 32.7250	Nonoperating income and expense
Section 32.7300	Nonoperating taxes
Section 32.7400	Interest and related items
Section 32.7500	Extraordinary items
Section 32.7600	Content of accounts
Section 32.7899	Income effect of jurisdictional ratemaking differences--net
Section 32.7910	Nonregulated net income
Section 32.7990	Glossary of terms
Section 32.9000	General