47 CFR Part 32 — Uniform System of Accounts for Telecommunications Companies
Subpart A — Preface
Subpart B — General Instructions
- § 32.11— Companies subject to this part.
- § 32.12— Records.
- § 32.13— Accounts—general.
- § 32.14— Regulated accounts.
- § 32.16— Changes in accounting standards.
- § 32.17— Interpretation of accounts.
- § 32.18— Waivers.
- § 32.19— Address for reports and correspondence.
- § 32.20— Numbering convention.
- § 32.21— Sequence of accounts.
- § 32.22— Comprehensive interperiod tax allocation.
- § 32.23— Nonregulated activities.
- § 32.24— Compensated absences.
- § 32.25— Unusual items and contingent liabilities.
- § 32.26— Materiality.
- § 32.27— Transactions with affiliates.
Subpart C — Instructions for Balance Sheet Accounts
- § 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.
- § 32.4000— 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.
Subpart D — Instructions For Revenue Accounts
- § 32.4999— General.
- § 32.5000— Basic local service revenue.
- § 32.5001— Basic area revenue.
- § 32.5002— Optional extended area revenue.
- § 32.5003— Cellular mobile revenue.
- § 32.5040— Private line revenue.
- § 32.5060— Other basic area revenue.
- § 32.5081— End user revenue.
- § 32.5082— Switched access revenue.
- § 32.5083— Special access revenue.
- § 32.5100— Long distance message revenue.
- § 32.5200— Miscellaneous revenue.
- § 32.5230— Directory revenue.
- § 32.5280— Nonregulated operating revenue.
- § 32.5300— Uncollectible revenue.
Subpart E — Instructions for Expense Accounts
- § 32.5999— General.
- § 32.6110— Network support expenses.
- § 32.6112— Motor vehicle expense.
- § 32.6113— Aircraft expense.
- § 32.6114— Tools and other work equipment expense.
- § 32.6120— General support expenses.
- § 32.6121— Land and building expense.
- § 32.6122— Furniture and artworks expense.
- § 32.6123— Office equipment expense.
- § 32.6124— General purpose computers expense.
- § 32.6210— Central office switching expenses.
- § 32.6211— Non-digital switching expense.
- § 32.6212— Digital electronic switching expense.
- § 32.6220— Operator systems expense.
- § 32.6230— Central office transmission expense.
- § 32.6231— Radio systems expense.
- § 32.6232— Circuit equipment expense.
- § 32.6310— Information origination/termination expenses.
- § 32.6311— Station apparatus expense.
- § 32.6341— Large private branch exchange expense.
- § 32.6351— Public telephone terminal equipment expense.
- § 32.6362— Other terminal equipment expense.
- § 32.6410— Cable and wire facilities expenses.
- § 32.6411— Poles expense.
- § 32.6421— Aerial cable expense.
- § 32.6422— Underground cable expense.
- § 32.6423— Buried cable expense.
- § 32.6424— Submarine and deep sea cable expense.
- § 32.6426— Intrabuilding network cable expense.
- § 32.6431— Aerial wire expense.
- § 32.6441— Conduit systems expense.
- § 32.6510— Other property, plant and equipment expenses.
- § 32.6511— Property held for future telecommunications use expense.
- § 32.6512— Provisioning expense.
- § 32.6530— Network operations expense.
- § 32.6531— Power expense.
- § 32.6532— Network administration expense.
- § 32.6533— Testing expense.
- § 32.6534— Plant operations administration expense.
- § 32.6535— Engineering expense.
- § 32.6540— Access expense.
- § 32.6560— Depreciation and amortization expenses.
- § 32.6561— Depreciation expense—telecommunications plant in service.
- § 32.6562— Depreciation expense—property held for future telecommunications use.
- § 32.6563— Amortization expense—tangible.
- § 32.6564— Amortization expense—intangible.
- § 32.6565— Amortization expense—other.
- § 32.6610— Marketing.
- § 32.6611— Product management and sales.
- § 32.6613— Product advertising.
- § 32.6620— Services.
- § 32.6621— Call completion services.
- § 32.6622— Number services.
- § 32.6623— Customer services.
- § 32.6720— General and administrative.
- § 32.6790— Provision for uncollectible notes receivable.
Subpart F — Instructions For Other Income Accounts
- § 32.6999— General.
- § 32.7100— Other operating income and expenses.
- § 32.7199— Content of accounts.
- § 32.7200— Operating taxes.
- § 32.7210— Operating investment tax credits—net.
- § 32.7220— Operating Federal income taxes.
- § 32.7230— Operating state and local income taxes.
- § 32.7240— Operating other taxes.
- § 32.7250— Provision for deferred operating income taxes—net.
- § 32.7300— Nonoperating income and expense.
- § 32.7400— Nonoperating taxes.
- § 32.7500— Interest and related items.
- § 32.7600— Extraordinary items.
- § 32.7899— Content of accounts.
- § 32.7910— Income effect of jurisdictional ratemaking differences—net.
- § 32.7990— Nonregulated net income.