Goto Section: 32.102 | 32.1120 | Table of Contents

FCC 32.103
Revised as of September 1, 2021
Goto Year:2020 | 2022
  §  32.103   Balance sheet accounts for other than regulated-fixed assets to be

   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
   Material and supplies                                        1220
   Prepayments                                                  1280
   Other current assets                                         1350
                        Noncurrent assets
   Nonregulated investments                                     1406
   Other noncurrent assets                                      1410
   Deferred charges:
   Deferred maintenance, retirements and other deferred charges 1438
   Other jurisdictional assets-net                              1500

   [ 82 FR 20840 , May 4, 2017]


Goto Section: 32.102 | 32.1120

Goto Year: 2020 | 2022
CiteFind - See documents on FCC website that cite this rule

Want to support this service?

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.
Helping make public information public