47 CFR § 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

---
identifier: "/us/cfr/t47/s32.103"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained."
title_number: 47
title_name: "Telecommunication"
section_number: "32.103"
section_name: "Balance sheet accounts for other than regulated-fixed assets to be maintained."
chapter_name: "FEDERAL COMMUNICATIONS COMMISSION"
subchapter_number: "B"
subchapter_name: "COMMON CARRIER SERVICES"
part_number: "32"
part_name: "UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "47 U.S.C. 219, 220 as amended, unless otherwise noted."
regulatory_source: "51 FR 43499, Dec. 2, 1986, unless otherwise noted."
cfr_part: "32"
---


# 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained.

Balance sheet accounts to be maintained by companies for other than regulated-fixed assets are indicated as follows:

Balance Sheet Accounts

| Account title |  |
| --- | --- |
| Current assets |  |
| Cash and equivalents | 1120 |
| Receivables | 1170 |
| Allowance for doubtful accounts | 1171 |
| Supplies: |  |
| Material and supplies | 1220 |
| Prepayments | 1280 |
| Other current assets | 1350 |
| Noncurrent assets |  |
| Investments: |  |
| Nonregulated investments | 1406 |
| Other noncurrent assets | 1410 |
| Deferred charges: |  |
| Deferred maintenance, retirements and other deferred charges | 1438 |
| Other: |  |
| Other jurisdictional assets-net | 1500 |

[82 FR 20840, May 4, 2017]