47 CFR § 32.103
Balance sheet accounts for other than regulated-fixed assets to be maintained
February 16, 2021
Balance sheet accounts to be maintained by companies for other than regulated-fixed assets are indicated as follows:
Balance Sheet Accounts
Open Table
| Account title | |
|---|---|
| Current assets | |
| Cash and equivalents | 1120 |
| Receivables | 1170 |
| Allowance for doubtful accounts | 1171 |
| Supplies: | |
| Material and supplies | 1220 |
| Prepayments | 1280 |
| Other current assets | 1350 |
| Noncurrent assets | |
| Investments: | |
| Nonregulated investments | 1406 |
| Other noncurrent assets | 1410 |
| Deferred charges: | |
| Deferred maintenance, retirements and other deferred charges | 1438 |
| Other: | |
| Other jurisdictional assets-net | 1500 |
[82 FR 20840, May 4, 2017]
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
