2002 CFR Title 47, Volume 2

Title 47--Telecommunication CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION PART 32--UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
	32.1	Background.
	32.2	Basis of the accounts.
	32.3	Authority.
	32.4	Communications Act.
	32.11	Classification of companies.
	32.11	Classification of companies.
	32.12	Records.
	32.13	Accounts--general.
	32.14	Regulated accounts.
	32.14	Regulated accounts.
	32.16	Changes in accounting standards.
	32.16	Changes in accounting standard.
	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.
	32.24	Compensated absences.
	32.25	Unusual items and contingent liabilities.
	32.26	Materiality.
	32.27	Transactions with affiliates.
	32.27	Transactions with affiliates.
	32.101	Structure of the 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.
	32.103	Balance sheet accounts for other than regulated-fixed assets to be maintained.
	32.1120	Cash and equivalents.
	32.1120	Cash and equivalents.
	32.1130	Cash.
	32.1140	Special cash deposits.
	32.1150	Working cash advances.
	32.1160	Temporary investments.
	32.1170	Receivables.
	32.1171	Allowance for doubtful accounts.
	32.1180	Telecommunications accounts receivable.
	32.1181	Accounts receivable allowance--telecommunications.
	32.1190	Other accounts receivable.
	32.1191	Accounts receivable allowance--other.
	32.1200	Notes receivable.
	32.1201	Notes receivable allowance.
	32.1210	Interest and dividends receivable.
	32.1220	Inventories.
	32.1220	Inventories.
	32.1280	Prepayments.
	32.1280	Prepayments.
	32.1290	Prepaid rents.
	32.1300	Prepaid taxes.
	32.1310	Prepaid insurance.
	32.1320	Prepaid directory expenses.
	32.1330	Other prepayments.
	32.1350	Other current assets.
	32.1350	Other current assets.
	32.1401	Investments in affiliated companies.
	32.1402	Investments in nonaffiliated companies.
	32.1406	Nonregulated investments.
	32.1407	Unamortized debt issuance expense.
	32.1408	Sinking funds.
	32.1410	Other noncurrent assets.
	32.1410	Other noncurrent assets.
	32.1437	Deferred tax regulatory asset.
	32.1438	Deferred maintenance and retirements.
	32.1438	Deferred maintenance, retirements and other deferred charges.
	32.1439	Deferred charges.
	32.1500	Other jurisdictional assets--net.
	32.2000	Instructions for telecommunications plant accounts.
	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.
	32.2003	Telecommunications plant under construction.
	32.2005	Telecommunications plant adjustment.
	32.2005	Telecommunications plant adjustment.
	32.2006	Nonoperating plant.
	32.2007	Goodwill.
	32.2007	Goodwill.
	32.2110	Land and support assets.
	32.2111	Land.
	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.
	32.2210	Central office--switching.
	32.2211	Analog electronic switching.
	32.2211	Non-digital switching.
	32.2212	Digital electronic switching.
	32.2212	Digital electronic switching.
	32.2215	Electro-mechanical switching.
	32.2220	Operator systems.
	32.2230	Central office--transmission.
	32.2231	Radio systems.
	32.2231	Radio systems.
	32.2232	Circuit equipment.
	32.2232	Circuit equipment.
	32.2310	Information origination/termination.
	32.2311	Station apparatus.
	32.2311	Station apparatus.
	32.2321	Customer premises wiring.
	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 cable.
	32.2424	Submarine & deep sea cable.
	32.2425	Deep sea cable.
	32.2426	Intrabuilding network cable.
	32.2431	Aerial wire.
	32.2441	Conduit systems.
	32.2680	Amortizable tangible assets.
	32.2681	Capital leases.
	32.2682	Leasehold improvements.
	32.2682	Leasehold improvements.
	32.2690	Intangibles.
	32.2690	Intangibles.
	32.3000	Instructions for balance sheet accounts--Depreciation and amortization.
	32.3000	Instructions for balance sheet accounts--Depreciation and amortization.
	32.3100	Accumulated depreciation.
	32.3100	Accumulated depreciation.
	32.3200	Accumulated depreciation--held for future telecommunications use.
	32.3200	Accumulated depreciation--held for future telecommunications use.
	32.3300	Accumulated depreciation--nonoperating.
	32.3300	Accumulated depreciation--nonoperating.
	32.3400	Accumulated amortization--tangible.
	32.3410	Accumulated amortization--capitalized leases.
	32.3410	Accumulated amortization--capital leases.
	32.3420	Accumulated amortization--leasehold improvements.
	32.3500	Accumulated amortization--intangible.
	32.3600	Accumulated amortization--other.
	32.3999	Instructions for balance sheet accounts--liabilities and stockholders' equity.
	32.4000	Instructions for balance sheet accounts--liabilities and stockholders' equity.
	32.4000	Current accounts and notes payable.
	32.4010	Account payable.
	32.4020	Notes payable.
	32.4030	Advance billing and payments.
	32.4040	Customers' deposits.
	32.4040	Customer's deposits.
	32.4050	Current maturities--long-term debt.
	32.4060	Current maturities--capital leases.
	32.4070	Income taxes--accrued.
	32.4070	Income taxes--accrued.
	32.4080	Other taxes--accrued.
	32.4080	Other taxes--accrued.
	32.4100	Net current deferred operating income taxes.
	32.4110	Net current deferred nonoperating income taxes.
	32.4110	Net current deferred nonoperating income taxes.
	32.4120	Other accrued liabilities.
	32.4130	Other current liabilities.
	32.4130	Other current liabilities.
	32.4200	Long term debt and funded debt.
	32.4210	Funded debt.
	32.4220	Premium on long-term debt.
	32.4230	Discount on long-term debt.
	32.4240	Reacquired debt.
	32.4250	Obligations under capital leases.
	32.4260	Advances from affiliated companies.
	32.4270	Other long-term debt.
	32.4300	Other long-term liabilities and deferred credits.
	32.4310	Other long-term liabilities.
	32.4320	Unamortized operating investment tax credits--net.
	32.4330	Unamortized nonoperating 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.
	32.4341	Net deferred tax liability adjustments.
	32.4350	Net noncurrent deferred nonoperating income taxes.
	32.4350	Net noncurrent deferred nonoperating income taxes.
	32.4360	Other deferred credits.
	32.4361	Deferred tax regulatory liability.
	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.
	32.4540	Other capital.
	32.4550	Retained earnings.
	32.4999	General.
	32.4999	General.
	32.5000	Basic local service revenue.
	32.5000	Basic local service revenue.
	32.5001	Basic area revenue.
	32.5001	Basic area revenue.
	32.5002	Optional extended area revenue.
	32.5003	Cellular mobile revenue.
	32.5004	Other mobile services revenue.
	32.5040	Local private line revenue.
	32.5040	Private line revenue.
	32.5050	Customer premises revenue.
	32.5060	Other local exchange revenue.
	32.5060	Other basic area revenue.
	32.5069	Other local exchange revenue settlements.
	32.5080	Network access revenue.
	32.5081	End user revenue.
	32.5081	End user revenue.
	32.5082	Switched access revenue.
	32.5082	Switched access revenue.
	32.5083	Special access revenue.
	32.5083	Special access revenue.
	32.5084	State access revenue.
	32.5100	Long distance message revenue.
	32.5100	Long distance message revenue.
	32.5110	Unidirectional long distance revenue.
	32.5111	Long distance inward-only revenue.
	32.5112	Long distance outward-only revenue.
	32.5120	Long distance private network revenue.
	32.5121	Subvoice grade long distance private network revenue.
	32.5122	Voice grade long distance private network revenue.
	32.5123	Audio program grade long distance private network revenue.
	32.5124	Video program grade long distance private network revenue.
	32.5125	Digital transmission long distance private network revenue.