StacksVerified U.S. regulatory reference

47 CFR §32.4040

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)This account shall include the amount of cash deposited with the company by customers as security for the payment for telecommunications service.
  2. (b)Advance payments made by prospective customers prior to the establishment of service shall be credited to Account 4130, Other current liabilities.