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  2. Title 47 - Telecommunication
  3. Chapter I - FEDERAL COMMUNICATIONS COMMISSION
  4. Subchapter B - COMMON CARRIER SERVICES
  5. 47 CFR Part 32
47 CFR Part 32
UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
February 16, 2021
Subpart
A
Preface
Subpart
B
General Instructions
Subpart
C
Instructions for Balance Sheet Accounts
Subpart
D
Instructions For Revenue Accounts
Subpart
E
Instructions for Expense Accounts
Subpart
F
Instructions For Other Income Accounts
Subpart
G
Glossary
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Part 30 UPPER MICROWAVE FLEXIBLE USE SERVICE
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Part 36 JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES

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