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47 U.S.C. 219, 220 as amended, unless otherwise noted.
51 FR 43499, Dec. 2, 1986, unless otherwise noted.
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(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]