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

  1. Law
  2. CFR 47
  3. Telecommunication
  4. Federal Communications Commission
  5. Common Carrier Services
  6. Uniform System of Accounts for Telecommunications Companies
  7. Instructions for Balance Sheet Accounts
  8. Balance sheet accounts for other than regulated-fixed assets to be maintained.

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§ 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]


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