Code of Federal Regulations · Subpart

Subpart C — Instructions For Balance Sheet Accounts

47 C.F.R. pt. 32, subpt. C

• § 32.101 Structure Of The Balance Sheet Accounts
• § 32.102 Nonregulated Investments
• § 32.103 Balance Sheet Accounts For Other Than Regulated-fixed Assets To Be Maintained
• § 32.1120 Cash And Equivalents
• § 32.1170 Receivables
• § 32.1171 Allowance For Doubtful Accounts
• § 32.1191 Accounts Receivable Allowance—Other
• § 32.1220 Inventories
• § 32.1280 Prepayments
• § 32.1350 Other Current Assets
• § 32.1406 Nonregulated Investments
• § 32.1410 Other Noncurrent Assets
• § 32.1438 Deferred Maintenance And Retirements
• § 32.1500 Other Jurisdictional Assets—Net
• § 32.2000 Instructions For Telecommunications Plant Accounts
• § 32.2001 Telecommunications Plant In Service
• § 32.2002 Property Held For Future Telecommunications Use
• § 32.2003 Telecommunications Plant Under Construction
• § 32.2005 Telecommunications Plant Adjustment
• § 32.2006 Nonoperating Plant
• § 32.2007 Goodwill
• § 32.2110 Land And Support Assets
• § 32.2111 Land
• § 32.2112 Motor Vehicles
• § 32.2113 Aircraft
• § 32.2114 Tools And Other Work Equipment
• § 32.2121 Buildings
• § 32.2122 Furniture
• § 32.2123 Office Equipment
• § 32.2124 General Purpose Computers
• § 32.2210 Central Office—Switching
• § 32.2211 Non-digital Switching
• § 32.2212 Digital Electronic Switching
• § 32.2220 Operator Systems
• § 32.2230 Central Office—Transmission
• § 32.2231 Radio Systems
• § 32.2232 Circuit Equipment
• § 32.2310 Information Origination/termination
• § 32.2311 Station Apparatus
• § 32.2341 Large Private Branch Exchanges
• § 32.2351 Public Telephone Terminal Equipment
• § 32.2362 Other Terminal Equipment
• § 32.2410 Cable And Wire Facilities
• § 32.2411 Poles
• § 32.2421 Aerial Cable
• § 32.2422 Underground Cable
• § 32.2423 Buried Cable
• § 32.2424 Submarine & Deep Sea Cable
• § 32.2426 Intrabuilding Network Cable
• § 32.2431 Aerial Wire
• § 32.2441 Conduit Systems
• § 32.2680 Amortizable Tangible Assets
• § 32.2681 Finance Leases
• § 32.2682 Leasehold Improvements
• § 32.2690 Intangibles
• § 32.3000 Instructions For Balance Sheet Accounts—Depreciation And Amortization
• § 32.3100 Accumulated Depreciation
• § 32.3200 Accumulated Depreciation—Held For Future Telecommunications Use
• § 32.3300 Accumulated Depreciation—Nonoperating
• § 32.3400 Accumulated Amortization—Tangible
• § 32.3410 Accumulated Amortization—Capitalized Finance Leases
• § 32.3999 Instructions For Balance Sheet Accounts—Liabilities And Stockholders' Equity
• § 32.4000 Current Accounts And Notes Payable
• § 32.4040 Customers' Deposits
• § 32.4070 Income Taxes—Accrued
• § 32.4080 Other Taxes—Accrued
• § 32.4100 Net Current Deferred Operating Income Taxes
• § 32.4110 Net Current Deferred Nonoperating Income Taxes
• § 32.4130 Other Current Liabilities
• § 32.4200 Long Term Debt And Funded Debt
• § 32.4300 Other Long-term Liabilities And Deferred Credits
• § 32.4320 Unamortized Operating Investment Tax Credits—Net
• § 32.4330 Unamortized Nonoperating Investment Tax Credits—Net
• § 32.4340 Net Noncurrent Deferred Operating Income Taxes
• § 32.4341 Net Deferred Tax Liability Adjustments
• § 32.4350 Net Noncurrent Deferred Nonoperating Income Taxes
• § 32.4361 Deferred Tax Regulatory Adjustments—Net
• § 32.4370 Other Jurisdictional Liabilities And Deferred Credits—Net
• § 32.4510 Capital Stock
• § 32.4520 Additional Paid-in Capital
• § 32.4530 Treasury Stock
• § 32.4540 Other Capital
• § 32.4550 Retained Earnings