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e-CFR data is current as of July 6, 2020

Title 47Chapter ISubchapter BPart 32Subpart B → §32.26


Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart B—General Instructions


§32.26   Materiality.

(a) Except as provided in paragraph (b) of this section, companies may abide by the materiality standards of GAAP when implementing this system of accounts.

(b) For companies that receive High-Cost Loop Support, or Connect America Fund Broadband Loop Support, materiality shall be determined consistent with the general materiality guidelines promulgated by the Auditing Standards Board.

[82 FR 20840, May 4, 2017]

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