C.F.R. » Title 47 » CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION › SUBCHAPTER B—COMMON CARRIER SERVICES › PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES › Subpart C—Instructions for Balance Sheet Accounts

47 C.F.R. § 32.103

Balance sheet accounts for other than regulated-fixed assets to be maintained

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Balance sheet accounts to be maintained by companies for other than regulated-fixed assets are indicated as follows:

Balance Sheet Accounts

Account title
Current assets
Cash and equivalents1120
Receivables1170
Allowance for doubtful accounts1171
Supplies:
Material and supplies1220
Prepayments1280
Other current assets1350
Noncurrent assets
Investments:
Nonregulated investments1406
Other noncurrent assets1410
Deferred charges:
Deferred maintenance, retirements and other deferred charges1438
Other:
Other jurisdictional assets-net1500
[82 FR 20840, May 4, 2017]