Goto Section: 32.27 | 32.102 | Table of Contents

FCC 32.101
Revised as of
Goto Year:1996 | 1998
Sec. 32.101  Structure of the balance sheet accounts.

    The Balance Sheet accounts shall be maintained as follows:

    Account 1120, Cash and Equivalents, through Account 1500, Other 
Jurisdictional Assets--Net, shall include assets other than regulated-
fixed assets.
    Account 2001, Telecommunications Plant in Service, through Account 
2007, Goodwill, shall include the regulated fixed assets.
    Account 3100, Accumulated Depreciation through Account 3600, 
Accumulated Amortization--Other, shall include the asset and deferred 
tax reserves.
    Account 4010, Accounts Payable, through Account 4550, Retained 
Earnings, shall include all liabilities and stockholders equity.


Goto Section: 32.27 | 32.102

Goto Year: 1996 | 1998
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