47 C.F.R. PART 32--UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
TITLE 47--Telecommunication
CHAPTER I--FEDERAL COMMUNICATIONS COMMISSION
SUBCHAPTER B--COMMON CARRIER SERVICES
PART 32--UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart A--PREFACE
Subpart B--GENERAL INSTRUCTIONS
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| Classification of companies.
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| Changes in accounting standards.
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| Interpretation of accounts.
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| Address for reports and correspondence.
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| Comprehensive interperiod tax allocation.
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| Unusual items and contingent liabilities.
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| Transactions with affiliates.
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Subpart C--INSTRUCTIONS FOR BALANCE SHEET ACCOUNTS
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| Structure of the balance sheet accounts.
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| Nonregulated investments.
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| Balance sheet accounts for other than regulated-fixed assets to be maintained.
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| Allowance for doubtful accounts.
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| Accounts receivable allowance--other.
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| Nonregulated investments.
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| Deferred maintenance and retirements.
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| Other jurisdictional assets--net.
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| Instructions for telecommunications plant accounts.
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| Telecommunications plant in service.
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| Property held for future telecommunications use.
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| Telecommunications plant under construction.
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| Telecommunications plant adjustment.
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| Tools and other work equipment.
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| General purpose computers.
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| Central office--switching.
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| Digital electronic switching.
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| Central office--transmission.
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| Information origination/termination.
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| Customer premises wiring.
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| Large private branch exchanges.
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| Public telephone terminal equipment.
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| Other terminal equipment.
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| Cable and wire facilities.
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| Submarine & deep sea cable.
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| Intrabuilding network cable.
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| Amortizable tangible assets.
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| Instructions for balance sheet accounts--Depreciation and amortization.
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| Accumulated depreciation.
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| Accumulated depreciation--held for future telecommunications use.
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| Accumulated depreciation--nonoperating.
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| Accumulated amortization--tangible.
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| Accumulated amortization--capitalized leases.
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| Instructions for balance sheet accounts--liabilities and stockholders' equity.
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| Current accounts and notes payable.
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| Net current deferred operating income taxes.
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| Net current deferred nonoperating income taxes.
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| Other current liabilities.
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| Long term debt and funded debt.
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| Other long-term liabilities and deferred credits.
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| Unamortized operating investment tax credits--net.
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| Unamortized nonoperating investment tax credits--net.
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| Net noncurrent deferred operating income taxes.
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| Net deferred tax liability adjustments.
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| Net noncurrent deferred nonoperating income taxes.
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| Deferred tax regulatory adjustments--net.
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| Other jurisdictional liabilities and deferred credits--net.
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| Additional paid-in capital.
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Subpart D--INSTRUCTIONS FOR REVENUE ACCOUNTS
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| Basic local service revenue.
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| Optional extended area revenue.
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| Other basic area revenue.
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| Long distance message revenue.
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| Nonregulated operating revenue.
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Subpart E--INSTRUCTIONS FOR EXPENSE ACCOUNTS
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| Network support expenses.
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| Tools and other work equipment expense.
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| General support expenses.
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| Land and building expense.
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| Furniture and artworks expense.
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| Office equipment expense.
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| General purpose computers expense.
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| Central office switching expenses.
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| Non-digital switching expense.
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| Digital electronic switching expense.
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| Operator systems expense.
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| Central office transmission expense.
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| Circuit equipment expense.
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| Information origination/termination expenses.
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| Station apparatus expense.
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| Large private branch exchange expense.
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| Public telephone terminal equipment expense.
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| Other terminal equipment expense.
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| Cable and wire facilities expenses.
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| Underground cable expense.
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| Submarine and deep sea cable expense.
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| Intrabuilding network cable expense.
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| Other property, plant and equipment expenses.
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| Property held for future telecommunications use expense.
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| Network operations expense.
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| Network administration expense.
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| Plant operations administration expense.
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| Depreciation and amortization expenses.
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| Depreciation expense--telecommunications plant in service.
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| Depreciation expense--property held for future telecommunications use.
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| Amortization expense--tangible.
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| Amortization expense--intangible.
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| Amortization expense--other.
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| Product management and sales.
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| Call completion services.
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| General and administrative.
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| Provision for uncollectible notes receivable.
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Subpart F--INSTRUCTIONS FOR OTHER INCOME ACCOUNTS
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| Other operating income and expenses.
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| Operating investment tax credits--net.
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| Operating Federal income taxes.
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| Operating state and local income taxes.
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| Provision for deferred operating income taxes--net.
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| Nonoperating income and expense.
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| Interest and related items.
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| Income effect of jurisdictional ratemaking differences--net.
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Subpart G--GLOSSARY
