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General Instructions

  1. Law
  2. CFR 47
  3. Telecommunication
  4. Federal Communications Commission
  5. Common Carrier Services
  6. Uniform System of Accounts for Telecommunications Companies
  7. General Instructions

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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

§ 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.

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