Goto Section: 32.102 | 32.1120 | Table of Contents

FCC 32.103
Revised as of October 2, 2015
Goto Year:2014 | 2016
§ 32.103   Balance sheet accounts for other than regulated-fixed assets to be
maintained.

   Balance sheet accounts to be maintained by Class A and Class B telephone
   companies for other than regulated-fixed assets are indicated as follows:

   Balance Sheet Accounts
   Account title Class A
   account Class B
   account
   Current assets
   Cash and equivalents 1120 1120
   Receivables 1170 1170
   Allowance for doubtful accounts 1171 1171
   Supplies:
   Material and supplies 1220 1220
   Prepayments 1280 1280
   Other current assets 1350 1350
   Noncurrent assets
   Investments:
   Nonregulated investments 1406 1406
   Other noncurrent assets 1410 1410
   Deferred charges:
   Deferred maintenance, retirements and other deferred charges 1438 1438
   Other:
   Other jurisdictional assets-net 1500 1500

   [ 67 FR 5680 , Feb. 6, 2002]

   return arrow Back to Top


Goto Section: 32.102 | 32.1120

Goto Year: 2014 | 2016
CiteFind - See documents on FCC website that cite this rule

Want to support this service?
Thanks!

Report errors in this rule. Since these rules are converted to HTML by machine, it's possible errors have been made. Please help us improve these rules by clicking the Report FCC Rule Errors link to report an error.
hallikainen.com
Helping make public information public