US lawFederal (United States)RegulationsTitle 47 CFR — TelecommunicationChapter I — FEDERAL COMMUNICATIONS COMMISSIONPart 32 — UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIESSubpart F — Instructions For Other Income Accounts32.789947 C.F.R. § 32.7899Content of accounts.Last amended: 2016Year: 2026Length: 14 wordsOfficial source Cite as 47 C.F.R. § 32.7899 (2026)Jurisdictional differences and nonregulated income amounts shall be included in Accounts 7910 and 7990.Previous47 C.F.R. § 32.7600Next47 C.F.R. § 32.7910