Title 47

PART 32 SUBPART C

Subpart C - Instructions for Balance Sheet Accounts

47:2.0.1.1.7.3.67.1SECTION 32.101
   32.101 Structure of the balance sheet accounts.
47:2.0.1.1.7.3.67.2SECTION 32.102
   32.102 Nonregulated investments.
47:2.0.1.1.7.3.67.3SECTION 32.103
   32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained.
47:2.0.1.1.7.3.67.4SECTION 32.1120
   32.1120 Cash and equivalents.
47:2.0.1.1.7.3.67.5SECTION 32.1170
   32.1170 Receivables.
47:2.0.1.1.7.3.67.6SECTION 32.1171
   32.1171 Allowance for doubtful accounts.
47:2.0.1.1.7.3.67.7SECTION 32.1191
   32.1191 Accounts receivable allowance - other.
47:2.0.1.1.7.3.67.8SECTION 32.1220
   32.1220 Inventories.
47:2.0.1.1.7.3.67.9SECTION 32.1280
   32.1280 Prepayments.
47:2.0.1.1.7.3.67.10SECTION 32.1350
   32.1350 Other current assets.
47:2.0.1.1.7.3.67.11SECTION 32.1406
   32.1406 Nonregulated investments.
47:2.0.1.1.7.3.67.12SECTION 32.1410
   32.1410 Other noncurrent assets.
47:2.0.1.1.7.3.67.13SECTION 32.1438
   32.1438 Deferred maintenance and retirements.
47:2.0.1.1.7.3.67.14SECTION 32.1500
   32.1500 Other jurisdictional assets - net.
47:2.0.1.1.7.3.67.15SECTION 32.2000
   32.2000 Instructions for telecommunications plant accounts.
47:2.0.1.1.7.3.67.16SECTION 32.2001
   32.2001 Telecommunications plant in service.
47:2.0.1.1.7.3.67.17SECTION 32.2002
   32.2002 Property held for future telecommunications use.
47:2.0.1.1.7.3.67.18SECTION 32.2003
   32.2003 Telecommunications plant under construction.
47:2.0.1.1.7.3.67.19SECTION 32.2005
   32.2005 Telecommunications plant adjustment.
47:2.0.1.1.7.3.67.20SECTION 32.2006
   32.2006 Nonoperating plant.
47:2.0.1.1.7.3.67.21SECTION 32.2007
   32.2007 Goodwill.
47:2.0.1.1.7.3.67.22SECTION 32.2110
   32.2110 Land and support assets.
47:2.0.1.1.7.3.67.23SECTION 32.2111
   32.2111 Land.
47:2.0.1.1.7.3.67.24SECTION 32.2112
   32.2112 Motor vehicles.
47:2.0.1.1.7.3.67.25SECTION 32.2113
   32.2113 Aircraft.
47:2.0.1.1.7.3.67.26SECTION 32.2114
   32.2114 Tools and other work equipment.
47:2.0.1.1.7.3.67.27SECTION 32.2121
   32.2121 Buildings.
47:2.0.1.1.7.3.67.28SECTION 32.2122
   32.2122 Furniture.
47:2.0.1.1.7.3.67.29SECTION 32.2123
   32.2123 Office equipment.
47:2.0.1.1.7.3.67.30SECTION 32.2124
   32.2124 General purpose computers.
47:2.0.1.1.7.3.67.31SECTION 32.2210
   32.2210 Central office - switching.
47:2.0.1.1.7.3.67.32SECTION 32.2211
   32.2211 Non-digital switching.
47:2.0.1.1.7.3.67.33SECTION 32.2212
   32.2212 Digital electronic switching.
47:2.0.1.1.7.3.67.34SECTION 32.2220
   32.2220 Operator systems.
47:2.0.1.1.7.3.67.35SECTION 32.2230
   32.2230 Central office - transmission.
47:2.0.1.1.7.3.67.36SECTION 32.2231
   32.2231 Radio systems.
47:2.0.1.1.7.3.67.37SECTION 32.2232
   32.2232 Circuit equipment.
47:2.0.1.1.7.3.67.38SECTION 32.2310
   32.2310 Information origination/termination.
47:2.0.1.1.7.3.67.39SECTION 32.2311
   32.2311 Station apparatus.
47:2.0.1.1.7.3.67.40SECTION 32.2341
   32.2341 Large private branch exchanges.
47:2.0.1.1.7.3.67.41SECTION 32.2351
   32.2351 Public telephone terminal equipment.
47:2.0.1.1.7.3.67.42SECTION 32.2362
   32.2362 Other terminal equipment.
47:2.0.1.1.7.3.67.43SECTION 32.2410
   32.2410 Cable and wire facilities.
47:2.0.1.1.7.3.67.44SECTION 32.2411
   32.2411 Poles.
47:2.0.1.1.7.3.67.45SECTION 32.2421
   32.2421 Aerial cable.
47:2.0.1.1.7.3.67.46SECTION 32.2422
   32.2422 Underground cable.
47:2.0.1.1.7.3.67.47SECTION 32.2423
   32.2423 Buried cable.
47:2.0.1.1.7.3.67.48SECTION 32.2424
   32.2424 Submarine & deep sea cable.
47:2.0.1.1.7.3.67.49SECTION 32.2426
   32.2426 Intrabuilding network cable.
47:2.0.1.1.7.3.67.50SECTION 32.2431
   32.2431 Aerial wire.
47:2.0.1.1.7.3.67.51SECTION 32.2441
   32.2441 Conduit systems.
47:2.0.1.1.7.3.67.52SECTION 32.2680
   32.2680 Amortizable tangible assets.
47:2.0.1.1.7.3.67.53SECTION 32.2681
   32.2681 Finance leases.
47:2.0.1.1.7.3.67.54SECTION 32.2682
   32.2682 Leasehold improvements.
47:2.0.1.1.7.3.67.55SECTION 32.2690
   32.2690 Intangibles.
47:2.0.1.1.7.3.67.56SECTION 32.3000
   32.3000 Instructions for balance sheet accounts - depreciation and amortization.
47:2.0.1.1.7.3.67.57SECTION 32.3100
   32.3100 Accumulated depreciation.
47:2.0.1.1.7.3.67.58SECTION 32.3200
   32.3200 Accumulated depreciation - held for future telecommunications use.
47:2.0.1.1.7.3.67.59SECTION 32.3300
   32.3300 Accumulated depreciation - nonoperating.
47:2.0.1.1.7.3.67.60SECTION 32.3400
   32.3400 Accumulated amortization - tangible.
47:2.0.1.1.7.3.67.61SECTION 32.3410
   32.3410 Accumulated amortization - capitalized finance leases.
47:2.0.1.1.7.3.67.62SECTION 32.3999
   32.3999 Instructions for balance sheet accounts - liabilities and stockholders' equity.
47:2.0.1.1.7.3.67.63SECTION 32.4000
   32.4000 Current accounts and notes payable.
47:2.0.1.1.7.3.67.64SECTION 32.4040
   32.4040 Customers' deposits.
47:2.0.1.1.7.3.67.65SECTION 32.4070
   32.4070 Income taxes - accrued.
47:2.0.1.1.7.3.67.66SECTION 32.4080
   32.4080 Other taxes - accrued.
47:2.0.1.1.7.3.67.67SECTION 32.4100
   32.4100 Net current deferred operating income taxes.
47:2.0.1.1.7.3.67.68SECTION 32.4110
   32.4110 Net current deferred nonoperating income taxes.
47:2.0.1.1.7.3.67.69SECTION 32.4130
   32.4130 Other current liabilities.
47:2.0.1.1.7.3.67.70SECTION 32.4200
   32.4200 Long term debt and funded debt.
47:2.0.1.1.7.3.67.71SECTION 32.4300
   32.4300 Other long-term liabilities and deferred credits.
47:2.0.1.1.7.3.67.72SECTION 32.4320
   32.4320 Unamortized operating investment tax credits - net.
47:2.0.1.1.7.3.67.73SECTION 32.4330
   32.4330 Unamortized nonoperating investment tax credits - net.
47:2.0.1.1.7.3.67.74SECTION 32.4340
   32.4340 Net noncurrent deferred operating income taxes.
47:2.0.1.1.7.3.67.75SECTION 32.4341
   32.4341 Net deferred tax liability adjustments.
47:2.0.1.1.7.3.67.76SECTION 32.4350
   32.4350 Net noncurrent deferred nonoperating income taxes.
47:2.0.1.1.7.3.67.77SECTION 32.4361
   32.4361 Deferred tax regulatory adjustments - net.
47:2.0.1.1.7.3.67.78SECTION 32.4370
   32.4370 Other jurisdictional liabilities and deferred credits - net.
47:2.0.1.1.7.3.67.79SECTION 32.4510
   32.4510 Capital stock.
47:2.0.1.1.7.3.67.80SECTION 32.4520
   32.4520 Additional paid-in capital.
47:2.0.1.1.7.3.67.81SECTION 32.4530
   32.4530 Treasury stock.
47:2.0.1.1.7.3.67.82SECTION 32.4540
   32.4540 Other capital.
47:2.0.1.1.7.3.67.83SECTION 32.4550
   32.4550 Retained earnings.