Sec. 32.1180  Telecommunications accounts receivable.

    (a) This account shall include all amounts due from customers for 
services rendered or billed and from agents and collectors authorized to 
make collections from customers. This account shall also include all 
amounts due from customers or agents for products sold. This account 
shall be kept in such manner as will enable the company to make the 
following analysis:
    (1) Amounts due from customers who are receiving telecommunications 
service.
    (2) Amounts due from customers who are not receiving service and 
whose accounts are in process of collection.
    (b) Collections in excess of amounts charged to this account may be 
credited to and carried in this account until applied against charges 
for services rendered or until refunded.
    (c) Subsidiary record categories shall be maintained in order that 
the entity may separately report the amounts contained herein that 
relate to affiliates and nonaffiliates. Such subsidiary record 
categories shall be reported as required by part 43 of this Commission's 
Rules and Regulations.