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Instructions for Balance Sheet Accounts
Law
CFR 47
Telecommunication
Federal Communications Commission
Common Carrier Services
Uniform System of Accounts for Telecommunications Companies
Instructions for Balance Sheet Accounts
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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.