47 CFR Subpart C
Instructions for Balance Sheet Accounts
February 16, 2021
§
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
§
32.3999
Instructions for balance sheet accounts—liabilities and stockholders' equity
§
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
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