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CFR › Title 47 › Chapter I › Subchapter B › Part 32 › Subpart B › Section 32.11

47 CFR 32.11 - Classification of companies.

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§ 32.11
Classification of companies.
(a) For purposes of this section, the term “company” or “companies” means incumbent local exchange carrier(s) as defined in section 251(h) of the Communications Act, and any other carriers that the Commission designates by Order. Incumbent local exchange carriers' successor or assign companies, as defined in section 251(h)(1)(B)(ii) of the Communications Act, that are found to be non-dominant by the Commission, will not be subject to this Uniform System of Accounts.
(b) For accounting purposes, companies are divided into classes as follows:
(1) Class A. Companies having annual revenues from regulated telecommunications operations that are equal to or above the indexed revenue threshold.
(2) Class B. Companies having annual revenues from regulated telecommunications operations that are less than the indexed revenue threshold.
(c) Class A companies, except mid-sized incumbent local exchange carriers, as defined by § 32.9000, shall keep all the accounts of this system of accounts which are applicable to their affairs and are designated as Class A accounts. Class A companies, which include mid-sized incumbent local exchange carriers, shall keep Basic Property Records in compliance with the requirements of §§ 32.2000(e) and (f).
(d) Class B companies and mid-sized incumbent local exchange carriers, as defined by § 32.9000, shall keep all accounts of this system of accounts which are applicable to their affairs and are designated as Class B accounts. Mid-sized incumbent local exchange carriers shall also maintain subsidiary record categories necessary to provide the pole attachment data currently provided in the Class A accounts. Class B companies shall keep Continuing Property Records in compliance with the requirements of §§ 32.2000(e)(7)(i)(A) and 32.2000(f).
(e) Class B companies and mid-sized incumbent local exchange carriers, as defined by § 32.9000 of this part, that desire more detailed accounting may adopt the accounts prescribed for Class A companies upon the submission of a written notification to the Commission.
(f) The classification of a company shall be determined at the start of the calendar year following the first time its annual operating revenue from regulated telecommunications operations equals, exceeds, or falls below the indexed revenue threshold.
[67 FR 5679, Feb. 6, 2002, as amended at 69 FR 53648, Sept. 2, 2004]

Title 47 published on 2012-10-01

The following are only the Rules published in the Federal Register after the published date of Title 47.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2013-01-28; vol. 78 # 18 - Monday, January 28, 2013
    1. 78 FR 5745 - Nonsubstantive, Editorial or Conforming Amendments of the Commission's Rules
      GPO FDSys XML | Text
      FEDERAL COMMUNICATIONS COMMISSION
      Final rule.
      Effective January 28, 2013.
      47 CFR Parts 32, 51 and 69

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code
USC : Title 47 - TELEGRAPHS, TELEPHONES, AND RADIOTELEGRAPHS

§ 220 - Accounts, records, and memoranda

Statutes at Large

101 Stat. 56

Title 47 published on 2012-10-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 47 CFR 32 after this date.

  • 2013-01-28; vol. 78 # 18 - Monday, January 28, 2013
    1. 78 FR 5745 - Nonsubstantive, Editorial or Conforming Amendments of the Commission's Rules
      GPO FDSys XML | Text
      FEDERAL COMMUNICATIONS COMMISSION
      Final rule.
      Effective January 28, 2013.
      47 CFR Parts 32, 51 and 69