Federal (United States) · Regulations

Subpart C — Instructions for Balance Sheet Accounts

83 sections

47 C.F.R. § 32.101Structure of the balance sheet accounts.
47 C.F.R. § 32.102Nonregulated investments.
47 C.F.R. § 32.103Balance sheet accounts for other than regulated-fixed assets to be maintained.
47 C.F.R. § 32.1120Cash and equivalents.
47 C.F.R. § 32.1170Receivables.
47 C.F.R. § 32.1171Allowance for doubtful accounts.
47 C.F.R. § 32.1191Accounts receivable allowance—other.
47 C.F.R. § 32.1220Inventories.
47 C.F.R. § 32.1280Prepayments.
47 C.F.R. § 32.1350Other current assets.
47 C.F.R. § 32.1406Nonregulated investments.
47 C.F.R. § 32.1410Other noncurrent assets.
47 C.F.R. § 32.1438Deferred maintenance and retirements.
47 C.F.R. § 32.1500Other jurisdictional assets—net.
47 C.F.R. § 32.2000Instructions for telecommunications plant accounts.
47 C.F.R. § 32.2001Telecommunications plant in service.
47 C.F.R. § 32.2002Property held for future telecommunications use.
47 C.F.R. § 32.2003Telecommunications plant under construction.
47 C.F.R. § 32.2005Telecommunications plant adjustment.
47 C.F.R. § 32.2006Nonoperating plant.
47 C.F.R. § 32.2007Goodwill.
47 C.F.R. § 32.2110Land and support assets.
47 C.F.R. § 32.2111Land.
47 C.F.R. § 32.2112Motor vehicles.
47 C.F.R. § 32.2113Aircraft.
47 C.F.R. § 32.2114Tools and other work equipment.
47 C.F.R. § 32.2121Buildings.
47 C.F.R. § 32.2122Furniture.
47 C.F.R. § 32.2123Office equipment.
47 C.F.R. § 32.2124General purpose computers.
47 C.F.R. § 32.2210Central office—switching.
47 C.F.R. § 32.2211Non-digital switching.
47 C.F.R. § 32.2212Digital electronic switching.
47 C.F.R. § 32.2220Operator systems.
47 C.F.R. § 32.2230Central office—transmission.
47 C.F.R. § 32.2231Radio systems.
47 C.F.R. § 32.2232Circuit equipment.
47 C.F.R. § 32.2310Information origination/termination.
47 C.F.R. § 32.2311Station apparatus.
47 C.F.R. § 32.2341Large private branch exchanges.
47 C.F.R. § 32.2351Public telephone terminal equipment.
47 C.F.R. § 32.2362Other terminal equipment.
47 C.F.R. § 32.2410Cable and wire facilities.
47 C.F.R. § 32.2411Poles.
47 C.F.R. § 32.2421Aerial cable.
47 C.F.R. § 32.2422Underground cable.
47 C.F.R. § 32.2423Buried cable.
47 C.F.R. § 32.2424Submarine & deep sea cable.
47 C.F.R. § 32.2426Intrabuilding network cable.
47 C.F.R. § 32.2431Aerial wire.
47 C.F.R. § 32.2441Conduit systems.
47 C.F.R. § 32.2680Amortizable tangible assets.
47 C.F.R. § 32.2681Finance leases.
47 C.F.R. § 32.2682Leasehold improvements.
47 C.F.R. § 32.2690Intangibles.
47 C.F.R. § 32.3000Instructions for balance sheet accounts—depreciation and amortization.
47 C.F.R. § 32.3100Accumulated depreciation.
47 C.F.R. § 32.3200Accumulated depreciation—held for future telecommunications use.
47 C.F.R. § 32.3300Accumulated depreciation—nonoperating.
47 C.F.R. § 32.3400Accumulated amortization—tangible.
47 C.F.R. § 32.3410Accumulated amortization—capitalized finance leases.
47 C.F.R. § 32.3999Instructions for balance sheet accounts—liabilities and stockholders' equity.
47 C.F.R. § 32.4000Current accounts and notes payable.
47 C.F.R. § 32.4040Customers' deposits.
47 C.F.R. § 32.4070Income taxes—accrued.
47 C.F.R. § 32.4080Other taxes—accrued.
47 C.F.R. § 32.4100Net current deferred operating income taxes.
47 C.F.R. § 32.4110Net current deferred nonoperating income taxes.
47 C.F.R. § 32.4130Other current liabilities.
47 C.F.R. § 32.4200Long term debt and funded debt.
47 C.F.R. § 32.4300Other long-term liabilities and deferred credits.
47 C.F.R. § 32.4320Unamortized operating investment tax credits—net.
47 C.F.R. § 32.4330Unamortized nonoperating investment tax credits—net.
47 C.F.R. § 32.4340Net noncurrent deferred operating income taxes.
47 C.F.R. § 32.4341Net deferred tax liability adjustments.
47 C.F.R. § 32.4350Net noncurrent deferred nonoperating income taxes.
47 C.F.R. § 32.4361Deferred tax regulatory adjustments—net.
47 C.F.R. § 32.4370Other jurisdictional liabilities and deferred credits—net.
47 C.F.R. § 32.4510Capital stock.
47 C.F.R. § 32.4520Additional paid-in capital.
47 C.F.R. § 32.4530Treasury stock.
47 C.F.R. § 32.4540Other capital.
47 C.F.R. § 32.4550Retained earnings.