47 CFR § 32.7199 - Content of accounts.

---
identifier: "/us/cfr/t47/s32.7199"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 32.7199 - Content of accounts."
title_number: 47
title_name: "Telecommunication"
section_number: "32.7199"
section_name: "Content of accounts."
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: "2026-03-24"
last_updated: "2026-03-24"
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"
---


# 32.7199 Content of accounts.

The Operating Tax accounts shall include the taxes arising from the central operations of the company.