Home/CFR/Title 47/Part 32
FEDERAL · 47 CFR

Part 32 — Uniform System of Accounts for Telecommunications Companies

192 sections · Title 47: Telecommunication

§ 32.1Background.
§ 32.2Basis of the accounts.
§ 32.3§ 32.3 [Reserved]
§ 32.4Communications Act.
§ 32.11Companies subject to this part.
§ 32.12Records.
§ 32.13Accounts—general.
§ 32.14Regulated accounts.
§ 32.15§ 32.15 [Reserved]
§ 32.16Changes in accounting standards.
§ 32.17Interpretation of accounts.
§ 32.18Waivers.
§ 32.19Address for reports and correspondence.
§ 32.20Numbering convention.
§ 32.21Sequence of accounts.
§ 32.22Comprehensive interperiod tax allocation.
§ 32.23Nonregulated activities.
§ 32.24Compensated absences.
§ 32.25Unusual items and contingent liabilities.
§ 32.26Materiality.
§ 32.27Transactions with affiliates.
§ 32.101Structure of the balance sheet accounts.
§ 32.102Nonregulated investments.
§ 32.103Balance sheet accounts for other than regulated-fixed assets to be maintained.
§ 32.1120Cash and equivalents.
§ 32.1170Receivables.
§ 32.1171Allowance for doubtful accounts.
§ 32.1191Accounts receivable allowance—other.
§ 32.1220Inventories.
§ 32.1280Prepayments.
§ 32.1350Other current assets.
§ 32.1406Nonregulated investments.
§ 32.1410Other noncurrent assets.
§ 32.1438Deferred maintenance and retirements.
§ 32.1500Other jurisdictional assets—net.
§ 32.2000Instructions for telecommunications plant accounts.
§ 32.2001Telecommunications plant in service.
§ 32.2002Property held for future telecommunications use.
§ 32.2003Telecommunications plant under construction.
§ 32.2005Telecommunications plant adjustment.
§ 32.2006Nonoperating plant.
§ 32.2007Goodwill.
§ 32.2110Land and support assets.
§ 32.2111Land.
§ 32.2112Motor vehicles.
§ 32.2113Aircraft.
§ 32.2114Tools and other work equipment.
§ 32.2121Buildings.
§ 32.2122Furniture.
§ 32.2123Office equipment.
§ 32.2124General purpose computers.
§ 32.2210Central office—switching.
§ 32.2211Non-digital switching.
§ 32.2212Digital electronic switching.
§ 32.2220Operator systems.
§ 32.2230Central office—transmission.
§ 32.2231Radio systems.
§ 32.2232Circuit equipment.
§ 32.2310Information origination/termination.
§ 32.2311Station apparatus.
§ 32.2341Large private branch exchanges.
§ 32.2351Public telephone terminal equipment.
§ 32.2362Other terminal equipment.
§ 32.2410Cable and wire facilities.
§ 32.2411Poles.
§ 32.2421Aerial cable.
§ 32.2422Underground cable.
§ 32.2423Buried cable.
§ 32.2424Submarine & deep sea cable.
§ 32.2426Intrabuilding network cable.
§ 32.2431Aerial wire.
§ 32.2441Conduit systems.
§ 32.2680Amortizable tangible assets.
§ 32.2681Finance leases.
§ 32.2682Leasehold improvements.
§ 32.2690Intangibles.
§ 32.3000Instructions for balance sheet accounts—depreciation and amortization.
§ 32.3100Accumulated depreciation.
§ 32.3200Accumulated depreciation—held for future telecommunications use.
§ 32.3300Accumulated depreciation—nonoperating.
§ 32.3400Accumulated amortization—tangible.
§ 32.3410Accumulated amortization—capitalized finance leases.
§ 32.3999Instructions for balance sheet accounts—liabilities and stockholders' equity.
§ 32.4000Current accounts and notes payable.
§ 32.4040Customers' deposits.
§ 32.4070Income taxes—accrued.
§ 32.4080Other taxes—accrued.
§ 32.4100Net current deferred operating income taxes.
§ 32.4110Net current deferred nonoperating income taxes.
§ 32.4130Other current liabilities.
§ 32.4200Long term debt and funded debt.
§ 32.4300Other long-term liabilities and deferred credits.
§ 32.4320Unamortized operating investment tax credits—net.
§ 32.4330Unamortized nonoperating investment tax credits—net.
§ 32.4340Net noncurrent deferred operating income taxes.
§ 32.4341Net deferred tax liability adjustments.
§ 32.4350Net noncurrent deferred nonoperating income taxes.
§ 32.4361Deferred tax regulatory adjustments—net.
§ 32.4370Other jurisdictional liabilities and deferred credits—net.
§ 32.4510Capital stock.
§ 32.4520Additional paid-in capital.
§ 32.4530Treasury stock.
§ 32.4540Other capital.
§ 32.4550Retained earnings.
§ 32.4999General.
§ 32.5000Basic local service revenue.
§ 32.5001Basic area revenue.
§ 32.5002Optional extended area revenue.
§ 32.5003Cellular mobile revenue.
§ 32.5040Private line revenue.
§ 32.5060Other basic area revenue.
§ 32.5081End user revenue.
§ 32.5082Switched access revenue.
§ 32.5083Special access revenue.
§ 32.5100Long distance message revenue.
§ 32.5200Miscellaneous revenue.
§ 32.5230Directory revenue.
§ 32.5280Nonregulated operating revenue.
§ 32.5300Uncollectible revenue.
§ 32.5999General.
§ 32.6110Network support expenses.
§ 32.6112Motor vehicle expense.
§ 32.6113Aircraft expense.
§ 32.6114Tools and other work equipment expense.
§ 32.6120General support expenses.
§ 32.6121Land and building expense.
§ 32.6122Furniture and artworks expense.
§ 32.6123Office equipment expense.
§ 32.6124General purpose computers expense.
§ 32.6210Central office switching expenses.
§ 32.6211Non-digital switching expense.
§ 32.6212Digital electronic switching expense.
§ 32.6220Operator systems expense.
§ 32.6230Central office transmission expense.
§ 32.6231Radio systems expense.
§ 32.6232Circuit equipment expense.
§ 32.6310Information origination/termination expenses.
§ 32.6311Station apparatus expense.
§ 32.6341Large private branch exchange expense.
§ 32.6351Public telephone terminal equipment expense.
§ 32.6362Other terminal equipment expense.
§ 32.6410Cable and wire facilities expenses.
§ 32.6411Poles expense.
§ 32.6421Aerial cable expense.
§ 32.6422Underground cable expense.
§ 32.6423Buried cable expense.
§ 32.6424Submarine and deep sea cable expense.
§ 32.6426Intrabuilding network cable expense.
§ 32.6431Aerial wire expense.
§ 32.6441Conduit systems expense.
§ 32.6510Other property, plant and equipment expenses.
§ 32.6511Property held for future telecommunications use expense.
§ 32.6512Provisioning expense.
§ 32.6530Network operations expense.
§ 32.6531Power expense.
§ 32.6532Network administration expense.
§ 32.6533Testing expense.
§ 32.6534Plant operations administration expense.
§ 32.6535Engineering expense.
§ 32.6540Access expense.
§ 32.6560Depreciation and amortization expenses.
§ 32.6561Depreciation expense—telecommunications plant in service.
§ 32.6562Depreciation expense—property held for future telecommunications use.
§ 32.6563Amortization expense—tangible.
§ 32.6564Amortization expense—intangible.
§ 32.6565Amortization expense—other.
§ 32.6610Marketing.
§ 32.6611Product management and sales.
§ 32.6613Product advertising.
§ 32.6620Services.
§ 32.6621Call completion services.
§ 32.6622Number services.
§ 32.6623Customer services.
§ 32.6720General and administrative.
§ 32.6790Provision for uncollectible notes receivable.
§ 32.6999General.
§ 32.7100Other operating income and expenses.
§ 32.7199Content of accounts.
§ 32.7200Operating taxes.
§ 32.7210Operating investment tax credits—net.
§ 32.7220Operating Federal income taxes.
§ 32.7230Operating state and local income taxes.
§ 32.7240Operating other taxes.
§ 32.7250Provision for deferred operating income taxes—net.
§ 32.7300Nonoperating income and expense.
§ 32.7400Nonoperating taxes.
§ 32.7500Interest and related items.
§ 32.7600Extraordinary items.
§ 32.7899Content of accounts.
§ 32.7910Income effect of jurisdictional ratemaking differences—net.
§ 32.7990Nonregulated net income.
§ 32.9000Glossary of terms.