Part 32 — Uniform System of Accounts for Telecommunications Companies
Current through Oct 13, 2026
Authority: 47 U.S.C. 219, 220 as amended, unless otherwise noted.
Source: 51 FR 43499, Dec. 2, 1986, unless otherwise noted.
Sections
- § 32.1 Background.
- § 32.2 Basis of the accounts.
- § 32.3 [Reserved]
- § 32.4 Communications Act.
- § 32.11 Companies subject to this part.
- § 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.
- § 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.
- § 32.2341 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 Finance 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 finance 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.
- § 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.
- § 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.
- § 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.
- § 32.9000 Glossary of terms.