Title 47

SECTION 32.4040

32.4040 Customers' deposits.

§ 32.4040 Customers' deposits.

(a) This account shall include the amount of cash deposited with the company by customers as security for the payment for telecommunications service.

(b) Advance payments made by prospective customers prior to the establishment of service shall be credited to Account 4130, Other current liabilities.

[51 FR 43499, Dec. 2, 1986, as amended at 67 FR 5689, Feb. 6, 2002]

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