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Title 47, Part 32 — Uniform System of Accounts for Telecommunications Companies

192 sections

Section 32.1
Background.
Section 32.2
Basis of the accounts.
Section 32.3
[Reserved]
Section 32.4
Communications Act.
Section 32.11
Companies subject to this part.
Section 32.12
Records.
Section 32.13
Accounts—general.
Section 32.14
Regulated accounts.
Section 32.15
[Reserved]
Section 32.16
Changes in accounting standards.
Section 32.17
Interpretation of accounts.
Section 32.18
Waivers.
Section 32.19
Address for reports and correspondence.
Section 32.20
Numbering convention.
Section 32.21
Sequence of accounts.
Section 32.22
Comprehensive interperiod tax allocation.
Section 32.23
Nonregulated activities.
Section 32.24
Compensated absences.
Section 32.25
Unusual items and contingent liabilities.
Section 32.26
Materiality.
Section 32.27
Transactions with affiliates.
Section 32.101
Structure of the balance sheet accounts.
Section 32.102
Nonregulated investments.
Section 32.103
Balance sheet accounts for other than regulated-fixed assets to be maintained.
Section 32.1120
Cash and equivalents.
Section 32.1170
Receivables.
Section 32.1171
Allowance for doubtful accounts.
Section 32.1191
Accounts receivable allowance—other.
Section 32.1220
Inventories.
Section 32.1280
Prepayments.
Section 32.1350
Other current assets.
Section 32.1406
Nonregulated investments.
Section 32.1410
Other noncurrent assets.
Section 32.1438
Deferred maintenance and retirements.
Section 32.1500
Other jurisdictional assets—net.
Section 32.2000
Instructions for telecommunications plant accounts.
Section 32.2001
Telecommunications plant in service.
Section 32.2002
Property held for future telecommunications use.
Section 32.2003
Telecommunications plant under construction.
Section 32.2005
Telecommunications plant adjustment.
Section 32.2006
Nonoperating plant.
Section 32.2007
Goodwill.
Section 32.2110
Land and support assets.
Section 32.2111
Land.
Section 32.2112
Motor vehicles.
Section 32.2113
Aircraft.
Section 32.2114
Tools and other work equipment.
Section 32.2121
Buildings.
Section 32.2122
Furniture.
Section 32.2123
Office equipment.
Section 32.2124
General purpose computers.
Section 32.2210
Central office—switching.
Section 32.2211
Non-digital switching.
Section 32.2212
Digital electronic switching.
Section 32.2220
Operator systems.
Section 32.2230
Central office—transmission.
Section 32.2231
Radio systems.
Section 32.2232
Circuit equipment.
Section 32.2310
Information origination/termination.
Section 32.2311
Station apparatus.
Section 32.2341
Large private branch exchanges.
Section 32.2351
Public telephone terminal equipment.
Section 32.2362
Other terminal equipment.
Section 32.2410
Cable and wire facilities.
Section 32.2411
Poles.
Section 32.2421
Aerial cable.
Section 32.2422
Underground cable.
Section 32.2423
Buried cable.
Section 32.2424
Submarine & deep sea cable.
Section 32.2426
Intrabuilding network cable.
Section 32.2431
Aerial wire.
Section 32.2441
Conduit systems.
Section 32.2680
Amortizable tangible assets.
Section 32.2681
Finance leases.
Section 32.2682
Leasehold improvements.
Section 32.2690
Intangibles.
Section 32.3000
Instructions for balance sheet accounts—depreciation and amortization.
Section 32.3100
Accumulated depreciation.
Section 32.3200
Accumulated depreciation—held for future telecommunications use.
Section 32.3300
Accumulated depreciation—nonoperating.
Section 32.3400
Accumulated amortization—tangible.
Section 32.3410
Accumulated amortization—capitalized finance leases.
Section 32.3999
Instructions for balance sheet accounts—liabilities and stockholders' equity.
Section 32.4000
Current accounts and notes payable.
Section 32.4040
Customers' deposits.
Section 32.4070
Income taxes—accrued.
Section 32.4080
Other taxes—accrued.
Section 32.4100
Net current deferred operating income taxes.
Section 32.4110
Net current deferred nonoperating income taxes.
Section 32.4130
Other current liabilities.
Section 32.4200
Long term debt and funded debt.
Section 32.4300
Other long-term liabilities and deferred credits.
Section 32.4320
Unamortized operating investment tax credits—net.
Section 32.4330
Unamortized nonoperating investment tax credits—net.
Section 32.4340
Net noncurrent deferred operating income taxes.
Section 32.4341
Net deferred tax liability adjustments.
Section 32.4350
Net noncurrent deferred nonoperating income taxes.
Section 32.4361
Deferred tax regulatory adjustments—net.
Section 32.4370
Other jurisdictional liabilities and deferred credits—net.
Section 32.4510
Capital stock.
Section 32.4520
Additional paid-in capital.
Section 32.4530
Treasury stock.
Section 32.4540
Other capital.
Section 32.4550
Retained earnings.
Section 32.4999
General.
Section 32.5000
Basic local service revenue.
Section 32.5001
Basic area revenue.
Section 32.5002
Optional extended area revenue.
Section 32.5003
Cellular mobile revenue.
Section 32.5040
Private line revenue.
Section 32.5060
Other basic area revenue.
Section 32.5081
End user revenue.
Section 32.5082
Switched access revenue.
Section 32.5083
Special access revenue.
Section 32.5100
Long distance message revenue.
Section 32.5200
Miscellaneous revenue.
Section 32.5230
Directory revenue.
Section 32.5280
Nonregulated operating revenue.
Section 32.5300
Uncollectible revenue.
Section 32.5999
General.
Section 32.6110
Network support expenses.
Section 32.6112
Motor vehicle expense.
Section 32.6113
Aircraft expense.
Section 32.6114
Tools and other work equipment expense.
Section 32.6120
General support expenses.
Section 32.6121
Land and building expense.
Section 32.6122
Furniture and artworks expense.
Section 32.6123
Office equipment expense.
Section 32.6124
General purpose computers expense.
Section 32.6210
Central office switching expenses.
Section 32.6211
Non-digital switching expense.
Section 32.6212
Digital electronic switching expense.
Section 32.6220
Operator systems expense.
Section 32.6230
Central office transmission expense.
Section 32.6231
Radio systems expense.
Section 32.6232
Circuit equipment expense.
Section 32.6310
Information origination/termination expenses.
Section 32.6311
Station apparatus expense.
Section 32.6341
Large private branch exchange expense.
Section 32.6351
Public telephone terminal equipment expense.
Section 32.6362
Other terminal equipment expense.
Section 32.6410
Cable and wire facilities expenses.
Section 32.6411
Poles expense.
Section 32.6421
Aerial cable expense.
Section 32.6422
Underground cable expense.
Section 32.6423
Buried cable expense.
Section 32.6424
Submarine and deep sea cable expense.
Section 32.6426
Intrabuilding network cable expense.
Section 32.6431
Aerial wire expense.
Section 32.6441
Conduit systems expense.
Section 32.6510
Other property, plant and equipment expenses.
Section 32.6511
Property held for future telecommunications use expense.
Section 32.6512
Provisioning expense.
Section 32.6530
Network operations expense.
Section 32.6531
Power expense.
Section 32.6532
Network administration expense.
Section 32.6533
Testing expense.
Section 32.6534
Plant operations administration expense.
Section 32.6535
Engineering expense.
Section 32.6540
Access expense.
Section 32.6560
Depreciation and amortization expenses.
Section 32.6561
Depreciation expense—telecommunications plant in service.
Section 32.6562
Depreciation expense—property held for future telecommunications use.
Section 32.6563
Amortization expense—tangible.
Section 32.6564
Amortization expense—intangible.
Section 32.6565
Amortization expense—other.
Section 32.6610
Marketing.
Section 32.6611
Product management and sales.
Section 32.6613
Product advertising.
Section 32.6620
Services.
Section 32.6621
Call completion services.
Section 32.6622
Number services.
Section 32.6623
Customer services.
Section 32.6720
General and administrative.
Section 32.6790
Provision for uncollectible notes receivable.
Section 32.6999
General.
Section 32.7100
Other operating income and expenses.
Section 32.7199
Content of accounts.
Section 32.7200
Operating taxes.
Section 32.7210
Operating investment tax credits—net.
Section 32.7220
Operating Federal income taxes.
Section 32.7230
Operating state and local income taxes.
Section 32.7240
Operating other taxes.
Section 32.7250
Provision for deferred operating income taxes—net.
Section 32.7300
Nonoperating income and expense.
Section 32.7400
Nonoperating taxes.
Section 32.7500
Interest and related items.
Section 32.7600
Extraordinary items.
Section 32.7899
Content of accounts.
Section 32.7910
Income effect of jurisdictional ratemaking differences—net.
Section 32.7990
Nonregulated net income.
Section 32.9000
Glossary of terms.