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.