Subpart C—Instructions for Balance Sheet Accounts

1. CFR
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3. Title 47
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5. Chapter I
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7. Part 32
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9. Subpart C

Sections

Section numbering in the official eCFR can be non-consecutive. Omitted section numbers are not treated here as reserved unless the source explicitly labels them that way.

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