Sec.  32.20   Numbering convention.

   (a) The number “32” (appearing to the left of the first decimal point)
   indicates the part number.

   (b) The numbers immediately following to the right of the decimal point
   indicate, respectively, the section or account. All Part 32 Account numbers
   contain 4 digits to-the-right-of the decimal point. 

   (c) Cross references to accounts are made by citing the account numbers to
   the  right  of  the  decimal point; e.g., Account 2232 rather than the
   corresponding complete part 32 reference number 32.2232.