2008 CFR Title 47, Volume 2

Title 47--Telecommunication CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) 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.
	32.12	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.
	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.
	32.2321	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 & 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.
	32.2690	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 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.
	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.
	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.
	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.
	32.9000	Glossary of terms.