Title 47

PART 32 SUBPART B

Subpart B - General Instructions

• 47 U.S.C. 219, 220 as amended, unless otherwise noted.
• 51 FR 43499, Dec. 2, 1986, unless otherwise noted.

47:2.0.1.1.7.2.67.1	SECTION 32.11	32.11 Companies subject to this part.
47:2.0.1.1.7.2.67.2	SECTION 32.12	32.12 Records.
47:2.0.1.1.7.2.67.3	SECTION 32.13	32.13 Accounts - general.
47:2.0.1.1.7.2.67.4	SECTION 32.14	32.14 Regulated accounts.
47:2.0.1.1.7.2.67.5	SECTION 32.15	32.15 [Reserved]
47:2.0.1.1.7.2.67.6	SECTION 32.16	32.16 Changes in accounting standards.
47:2.0.1.1.7.2.67.7	SECTION 32.17	32.17 Interpretation of accounts.
47:2.0.1.1.7.2.67.8	SECTION 32.18	32.18 Waivers.
47:2.0.1.1.7.2.67.9	SECTION 32.19	32.19 Address for reports and correspondence.
47:2.0.1.1.7.2.67.10	SECTION 32.20	32.20 Numbering convention.
47:2.0.1.1.7.2.67.11	SECTION 32.21	32.21 Sequence of accounts.
47:2.0.1.1.7.2.67.12	SECTION 32.22	32.22 Comprehensive interperiod tax allocation.
47:2.0.1.1.7.2.67.13	SECTION 32.23	32.23 Nonregulated activities.
47:2.0.1.1.7.2.67.14	SECTION 32.24	32.24 Compensated absences.
47:2.0.1.1.7.2.67.15	SECTION 32.25	32.25 Unusual items and contingent liabilities.
47:2.0.1.1.7.2.67.16	SECTION 32.26	32.26 Materiality.
47:2.0.1.1.7.2.67.17	SECTION 32.27	32.27 Transactions with affiliates.

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