47 C.F.R. § 32.4040 Customers' deposits.
Title 47 - Telecommunication
(a) This account shall include the amount of cash deposited with the company by customers as security for the payment for telecommunications service. (b) Advance payments made by prospective customers prior to the establishment of service shall be credited to Account 4130, Other current liabilities. [51 FR 43499, Dec. 2, 1986, as amended at 67 FR 5689, Feb. 6, 2002]
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart C—Instructions for Balance Sheet Accounts
§ 32.4040 Customers' deposits.
