47 CFR Subpart C - Instructions for Balance Sheet Accounts

  1. § 32.101 Structure of the balance sheet accounts.
  2. § 32.102 Nonregulated investments.
  3. § 32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained.
  4. § 32.1120 Cash and equivalents.
  5. § 32.1170 Receivables.
  6. § 32.1171 Allowance for doubtful accounts.
  7. § 32.1191 Accounts receivable allowance - other.
  8. § 32.1220 Inventories.
  9. § 32.1280 Prepayments.
  10. § 32.1350 Other current assets.
  11. § 32.1406 Nonregulated investments.
  12. § 32.1410 Other noncurrent assets.
  13. § 32.1438 Deferred maintenance and retirements.
  14. § 32.1500 Other jurisdictional assets - net.
  15. § 32.2000 Instructions for telecommunications plant accounts.
  16. § 32.2001 Telecommunications plant in service.
  17. § 32.2002 Property held for future telecommunications use.
  18. § 32.2003 Telecommunications plant under construction.
  19. § 32.2005 Telecommunications plant adjustment.
  20. § 32.2006 Nonoperating plant.
  21. § 32.2007 Goodwill.
  22. § 32.2110 Land and support assets.
  23. § 32.2111 Land.
  24. § 32.2112 Motor vehicles.
  25. § 32.2113 Aircraft.
  26. § 32.2114 Tools and other work equipment.
  27. § 32.2121 Buildings.
  28. § 32.2122 Furniture.
  29. § 32.2123 Office equipment.
  30. § 32.2124 General purpose computers.
  31. § 32.2210 Central office - switching.
  32. § 32.2211 Non-digital switching.
  33. § 32.2212 Digital electronic switching.
  34. § 32.2220 Operator systems.
  35. § 32.2230 Central office - transmission.
  36. § 32.2231 Radio systems.
  37. § 32.2232 Circuit equipment.
  38. § 32.2310 Information origination/termination.
  39. § 32.2311 Station apparatus.
  40. § 32.2341 Large private branch exchanges.
  41. § 32.2351 Public telephone terminal equipment.
  42. § 32.2362 Other terminal equipment.
  43. § 32.2410 Cable and wire facilities.
  44. § 32.2411 Poles.
  45. § 32.2421 Aerial cable.
  46. § 32.2422 Underground cable.
  47. § 32.2423 Buried cable.
  48. § 32.2424 Submarine & deep sea cable.
  49. § 32.2426 Intrabuilding network cable.
  50. § 32.2431 Aerial wire.
  51. § 32.2441 Conduit systems.
  52. § 32.2680 Amortizable tangible assets.
  53. § 32.2681 Finance leases.
  54. § 32.2682 Leasehold improvements.
  55. § 32.2690 Intangibles.
  56. § 32.3000 Instructions for balance sheet accounts - depreciation and amortization.
  57. § 32.3100 Accumulated depreciation.
  58. § 32.3200 Accumulated depreciation - held for future telecommunications use.
  59. § 32.3300 Accumulated depreciation - nonoperating.
  60. § 32.3400 Accumulated amortization - tangible.
  61. § 32.3410 Accumulated amortization - capitalized finance leases.
  62. § 32.3999 Instructions for balance sheet accounts - liabilities and stockholders' equity.
  63. § 32.4000 Current accounts and notes payable.
  64. § 32.4040 Customers' deposits.
  65. § 32.4070 Income taxes - accrued.
  66. § 32.4080 Other taxes - accrued.
  67. § 32.4100 Net current deferred operating income taxes.
  68. § 32.4110 Net current deferred nonoperating income taxes.
  69. § 32.4130 Other current liabilities.
  70. § 32.4200 Long term debt and funded debt.
  71. § 32.4300 Other long-term liabilities and deferred credits.
  72. § 32.4320 Unamortized operating investment tax credits - net.
  73. § 32.4330 Unamortized nonoperating investment tax credits - net.
  74. § 32.4340 Net noncurrent deferred operating income taxes.
  75. § 32.4341 Net deferred tax liability adjustments.
  76. § 32.4350 Net noncurrent deferred nonoperating income taxes.
  77. § 32.4361 Deferred tax regulatory adjustments - net.
  78. § 32.4370 Other jurisdictional liabilities and deferred credits - net.
  79. § 32.4510 Capital stock.
  80. § 32.4520 Additional paid-in capital.
  81. § 32.4530 Treasury stock.
  82. § 32.4540 Other capital.
  83. § 32.4550 Retained earnings.