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Electronic Code of Federal Regulations

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e-CFR Data is current as of April 14, 2014

TITLE 47—Telecommunication

CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)

SUBCHAPTER B—COMMON CARRIER SERVICES

PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES

rule

Subpart A—PREFACE

§32.1
Background.
§32.2
Basis of the accounts.
§32.3
Authority.
§32.4
Communications Act.
rule

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.
rule

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.
§32.2341
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.
rule

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.
rule

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.
rule

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.
rule

Subpart G—GLOSSARY

§32.9000
Glossary of terms.


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