Sec.  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
------------------------------------------------------------------------
                                                     Class A    Class B
                   Account title                     account    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            1438       1438
   deferred charges...............................
Other:
  Other jurisdictional assets-net.................       1500       1500
------------------------------------------------------------------------

   [ 67 FR 5680 , Feb. 6, 2002]