1999 CFR Title 50, Volume 3

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.
	32.16	Changes in accounting standards.
	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.
	32.23	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.
	32.1130	Cash.
	32.1140	Special cash deposits.
	32.1150	Working cash advances.
	32.1160	Temporary investments.
	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.
	32.1280	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.
	32.1401	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.
	32.1437	Deferred tax regulatory asset.
	32.1438	Deferred maintenance and retirements.
	32.1439	Deferred charges.
	32.1500	Other jurisdictional assets--net.
	32.2000	Instructions for telecommunications plant accounts.
	32.2000	Other jurisdictional assets--net.
	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.
	32.2006	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.
	32.2114	Special purpose vehicles.
	32.2115	Garage work equipment.
	32.2116	Other work equipment.
	32.2121	Buildings.
	32.2122	Furniture.
	32.2123	Office equipment.
	32.2124	General purpose computers.
	32.2124	General purpose computers.
	32.2210	Central office--switching.
	32.2211	Analog 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.
	32.2232	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.
	32.2425	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.
	32.2690	Intangibles.
	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.
	32.3420	Accumulated amortization--leasehold improvements.
	32.3500	Accumulated amortization--intangible.
	32.3500	Accumulated amortization--intangible.
	32.3600	Accumulated amortization--other.
	32.4000	Instructions for balance sheet accounts--liabilities and stockholders' equity.
	32.4010	Account payable.
	32.4020	Notes payable.
	32.4030	Advance billing and payments.
	32.4040	Customers' deposits.
	32.4050	Current maturities--long-term debt.
	32.4060	Current maturities--capital leases.
	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.
	32.4120	Other accrued liabilities.
	32.4130	Other current liabilities.
	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.
	32.4310	Other long-term liabilities.
	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.
	32.4360	Other deferred credits.
	32.4361	Deferred tax regulatory liability.
	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.
	32.4999	General.
	32.5000	Basic local service revenue.
	32.5001	Basic area revenue.
	32.5002	Optional extended area revenue.
	32.5003	Cellular mobile revenue.
	32.5004	Other mobile services revenue.
	32.5010	Public telephone revenue.
	32.5040	Local private line revenue.
	32.5050	Customer premises revenue.
	32.5060	Other local exchange revenue.
	32.5069	Other local exchange revenue settlements.
	32.5080	Network access revenue.
	32.5081	End user revenue.
	32.5082	Switched access revenue.
	32.5083	Special access revenue.
	32.5084	State access 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.
	32.5126	Long distance private network switching revenue.
	32.5128	Other long distance private network revenue.
	32.5129	Other long distance private network revenue settlements.
	32.5160	Other long distance revenue.
	32.5169	Other long distance revenue settlements.
	32.5200	Miscellaneous revenue.
	32.5230	Directory revenue.
	32.5240	Rent revenue.
	32.5250	Corporate operations revenue.
	32.5260	Miscellaneous revenue.
	32.5261	Special billing arrangements revenue.
	32.5262	Customer operations revenue.
	32.5263	Plant operations revenue.
	32.5264	Other incidental regulated revenue.
	32.5269	Other revenue settlements.
	32.5270	Carrier billing and collection revenue.
	32.5280	Nonregulated operating revenue.
	32.5280	Nonregulated operating revenue.
	32.5300	Uncollectible revenue.
	32.5301	Uncollectible revenue--telecommunications.
	32.5302	Uncollectible revenue--other.
	32.5999	General.
	32.5999	General.
	32.6110	Network support expenses.
	32.6110	Network support expenses.
	32.6112	Motor vehicle expense.
	32.6113	Aircraft expense.
	32.6114	Tools and other work equipment expense.
	32.6114	Special purpose vehicles expense.
	32.6115	Garage work equipment expense.
	32.6116	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.
	32.6124	General purpose computers expense.
	32.6210	Central office switching expenses.
	32.6211	Analog electronic expense.
	32.6212	Digital electronic expense.
	32.6215	Electro-mechanical 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 cable expense.
	32.6425	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 expenses.
	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.
	32.6563	Amortization expense--tangible.
	32.6564	Amortization expense--intangible.
	32.6565	Amortization expense--other.
	32.6610	Marketing.
	32.6611	Product management.
	32.6612	Sales.
	32.6613	Product advertising.
	32.6620	Services.
	32.6621	Call completion services.
	32.6622	Number services.
	32.6623	Customer services.
	32.6710	Executive and planning.
	32.6711	Executive.
	32.6712	Planning.
	32.6720	General and administrative.
	32.6721	Accounting and finance.
	32.6722	External relations.
	32.6723	Human resources.
	32.6724	Information management.
	32.6724	Information management.
	32.6725	Legal.
	32.6726	Procurement.
	32.6727	Research and development.
	32.6728	Other general and administrative.
	32.6790	Provision for uncollectible notes receivable.
	32.6999	General.
	32.7099	Content of accounts.
	32.7100	Other operating income and expenses.
	32.7110	Income from custom work.
	32.7130	Return from nonregulated use of regulated facilities.
	32.7140	Gains and losses from foreign exchange.
	32.7150	Gains and losses from the disposition of land and artworks.
	32.7160	Other operating gains and losses.
	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.
	32.7299	Content of accounts.
	32.7300	Nonoperating income and expense.
	32.7310	Dividend income.
	32.7320	Interest income.
	32.7330	Income from sinking and other funds.
	32.7340	Allowance for funds used during construction.
	32.7350	Gains or losses from the disposition of certain property.
	32.7360	Other nonoperating income.
	32.7370	Special charges.
	32.7399	Content of accounts.
	32.7400	Nonoperating taxes.
	32.7410	Nonoperating investment tax credits--net.
	32.7420	Nonoperating Federal income taxes.
	32.7430	Nonoperating state and local income taxes.
	32.7440	Nonoperating other taxes.
	32.7450	Provision for deferred nonoperating income taxes--net.
	32.7499	Content of accounts.
	32.7500	Interest and related items.
	32.7510	Interest on funded debt.
	32.7520	Interest expense--capital leases.
	32.7530	Amortization of debt issuance expense.
	32.7540	Other interest deductions.
	32.7599	Content of accounts.
	32.7600	Extraordinary items.
	32.7610	Extraordinary income credits.
	32.7620	Extraordinary income charges.
	32.7630	Current income tax effect of extraordinary items--net.
	32.7640	Provision for deferred income tax effect of extraordinary items--net.
	32.7899	Content of accounts.
	32.7910	Income effect of jurisdictional ratemaking differences--net.
	32.7990	Nonregulated net income.
	32.9000	Glossary of terms.