Goto Section: 32.102 | 32.1120 | Table of Contents
FCC 32.103
Revised as of October 1, 2014
Goto Year:2013 |
2015
§ 32.103 Balance sheet accounts for other than regulated-fixed assets to be
maintained.
Balance sheet accounts to be maintained by Class A and Class B
telephone companies for other than regulated-fixed assets are indicated
as follows:
Balance Sheet Accounts
Account title Class A
account Class B
account
Current assets
Cash and equivalents 1120 1120
Receivables 1170 1170
Allowance for doubtful accounts 1171 1171
Supplies:
Material and supplies 1220 1220
Prepayments 1280 1280
Other current assets 1350 1350
Noncurrent assets
Investments:
Nonregulated investments 1406 1406
Other noncurrent assets 1410 1410
Deferred charges:
Deferred maintenance, retirements and other deferred charges 1438 1438
Other:
Other jurisdictional assets-net 1500 1500
[ 67 FR 5680 , Feb. 6, 2002]
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Goto Section: 32.102 | 32.1120
Goto Year: 2013 |
2015
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