47 CFR § 32.103 Uniform System of Accounts for Telecommunications Companies

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

Current through Oct 13, 2026 · Read all of Part 32

Balance sheet accounts to be maintained by companies for other than regulated-fixed assets are indicated as follows:

Balance Sheet Accounts

Account title
Current assets
Cash and equivalents1120
Receivables1170
Allowance for doubtful accounts1171
Supplies:
Material and supplies1220
Prepayments1280
Other current assets1350
Noncurrent assets
Investments:
Nonregulated investments1406
Other noncurrent assets1410
Deferred charges:
Deferred maintenance, retirements and other deferred charges1438
Other:
Other jurisdictional assets-net1500

[82 FR 20840, May 4, 2017]

← § 32.102 Nonregulated investments.§ 32.1120 Cash and equivalents. →