PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
- SUBPART A—Preface (§32.1 to §32.4)
- SUBPART B—General Instructions (§32.11 to §32.27)
- SUBPART C—Instructions for Balance Sheet Accounts (§32.101 to §32.4550)
- SUBPART D—Instructions For Revenue Accounts (§32.4999 to §32.5300)
- SUBPART E—Instructions for Expense Accounts (§32.5999 to §32.6790)
- SUBPART F—Instructions For Other Income Accounts (§32.6999 to §32.7990)
- SUBPART G—Glossary (§32.9000 to §32.9000)