Subpart A—Preface
   § 32.1   Background.
   § 32.2   Basis of the accounts.
   § 32.3   Authority.
   § 32.4   Communications Act.

   Subpart B—General Instructions
   § 32.11   Classification of companies.
   § 32.12   Records.
   § 32.13   Accounts—general.
   § 32.14   Regulated accounts.
   § 32.15   [Reserved]
   § 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.

   Subpart C—Instructions for 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.
   § 32.1120   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.
   § 32.2341   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.

   Subpart D—Instructions For Revenue Accounts
   § 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.

   Subpart E—Instructions for Expense Accounts
   § 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.

   Subpart F—Instructions For Other Income Accounts
   § 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.

   Subpart G—Glossary
   § 32.9000   Glossary of terms.
     _________________________________________________________________

   Authority: 47 U.S.C. 154(i), 154(j) and 220 as amended, unless otherwise
   noted.

   Source: 51 FR 43499, Dec. 2, 1986, unless otherwise noted.

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Subpart A—Preface

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