CFR > Title 47 - Telecommunication > CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION > SUBCHAPTER B—COMMON CARRIER SERVICES (Parts 20–69) > PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES > SUBPART C—Instructions for Balance Sheet Accounts (§32.101 to §32.4550) > 32.103—Balance sheet accounts for other than regulated-fixed assets to be maintained.

32.103—Balance sheet accounts for other than regulated-fixed assets to be maintained.

Balance sheet accounts to be maintained by Class A and Class B telephone companies for other than regulated-fixed assets are indicated as follows:
Balance Sheet Accounts
Account title Class Aaccount Class Baccount
Current assets
Cash and equivalents 1120 1120
Receivables 1170 1170
Allowance for doubtful accounts 1171 1171
Supplies:
Material and supplies 1220 1220
Prepayments 1280 1280
Other current assets 1350 1350
Noncurrent assets
Investments:
Nonregulated investments 1406 1406
Other noncurrent assets 1410 1410
Deferred charges:
Deferred maintenance, retirements and other deferred charges 1438 1438
Other:
Other jurisdictional assets-net 1500 1500
[67 FR 5680, Feb. 6, 2002]