Subpart A - Preface

§ 32.1 - Background.

§ 32.2 - Basis of the accounts.

§ 32.3 - [Reserved]

§ 32.4 - Communications Act.

Subpart B - General Instructions

§ 32.11 - Companies subject to this part.

§ 32.12 - Records.

§ 32.13 - Accounts - general.

§ 32.14 - Regulated accounts.

§ 32.15 - [Reserved]

§ 32.16 - Changes in accounting standards.

§ 32.17 - Interpretation of accounts.

§ 32.18 - Waivers.

§ 32.19 - Address for reports and correspondence.

§ 32.20 - Numbering convention.

§ 32.21 - Sequence of accounts.

§ 32.22 - Comprehensive interperiod tax allocation.

§ 32.23 - Nonregulated activities.

§ 32.24 - Compensated absences.

§ 32.25 - Unusual items and contingent liabilities.

§ 32.26 - Materiality.

§ 32.27 - Transactions with affiliates.

Subpart C - Instructions for Balance Sheet Accounts

§ 32.101 - Structure of the balance sheet accounts.

§ 32.102 - Nonregulated investments.

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

§ 32.1120 - Cash and equivalents.

§ 32.1130 - Cash.

§ 32.1140 - Special cash deposits.

§ 32.1150 - Working cash advances.

§ 32.1160 - Temporary investments.

§ 32.1170 - Receivables.

§ 32.1171 - Allowance for doubtful accounts.

§ 32.1180 - Telecommunications accounts receivable.

§ 32.1181 - Accounts receivable allowance—telecommunications.

§ 32.1190 - Other accounts receivable.

§ 32.1191 - Accounts receivable allowance - other.

§ 32.1200 - Notes receivable.

§ 32.1201 - Notes receivable allowance.

§ 32.1210 - Interest and dividends receivable.

§ 32.1220 - Inventories.

§ 32.1280 - Prepayments.

§ 32.1290 - Prepaid rents.

§ 32.1300 - Prepaid taxes.

§ 32.1310 - Prepaid insurance.

§ 32.1320 - Prepaid directory expenses.

§ 32.1330 - Other prepayments.

§ 32.1350 - Other current assets.

§ 32.1401 - Investments in affiliated companies.

§ 32.1402 - Investments in nonaffiliated companies.

§ 32.1406 - Nonregulated investments.

§ 32.1407 - Unamortized debt issuance expense.

§ 32.1408 - Sinking funds.

§ 32.1410 - Other noncurrent assets.

§ 32.1437 - Deferred tax regulatory asset.

§ 32.1438 - Deferred maintenance and retirements.

§ 32.1439 - Deferred charges.

§ 32.1500 - Other jurisdictional assets - net.

§ 32.2000 - Instructions for telecommunications plant accounts.

§ 32.2001 - Telecommunications plant in service.

§ 32.2002 - Property held for future telecommunications use.

§ 32.2003 - Telecommunications plant under construction.

§ 32.2005 - Telecommunications plant adjustment.

§ 32.2006 - Nonoperating plant.

§ 32.2007 - Goodwill.

§ 32.2110 - Land and support assets.

§ 32.2111 - Land.

§ 32.2112 - Motor vehicles.

§ 32.2113 - Aircraft.

§ 32.2114 - Tools and other work equipment.

§ 32.2121 - Buildings.

§ 32.2122 - Furniture.

§ 32.2123 - Office equipment.

§ 32.2124 - General purpose computers.

§ 32.2210 - Central office - switching.

§ 32.2211 - Non-digital switching.

§ 32.2212 - Digital electronic switching.

§ 32.2215 - Electro-mechanical switching.

§ 32.2220 - Operator systems.

§ 32.2230 - Central office - transmission.

§ 32.2231 - Radio systems.

§ 32.2232 - Circuit equipment.

§ 32.2310 - Information origination/termination.

§ 32.2311 - Station apparatus.

§ 32.2321 - Customer premises wiring.

§ 32.2341 - Large private branch exchanges.

§ 32.2351 - Public telephone terminal equipment.

§ 32.2362 - Other terminal equipment.

§ 32.2410 - Cable and wire facilities.

§ 32.2411 - Poles.

§ 32.2421 - Aerial cable.

§ 32.2422 - Underground cable.

§ 32.2423 - Buried cable.

§ 32.2424 - Submarine & deep sea cable.

§ 32.2425 - Deep sea cable.

§ 32.2426 - Intrabuilding network cable.

§ 32.2431 - Aerial wire.

§ 32.2441 - Conduit systems.

§ 32.2680 - Amortizable tangible assets.

§ 32.2681 - Finance leases.

§ 32.2682 - Leasehold improvements.

§ 32.2690 - Intangibles.

§ 32.3000 - Instructions for balance sheet accounts - Depreciation and amortization.

§ 32.3100 - Accumulated depreciation.

§ 32.3200 - Accumulated depreciation - held for future telecommunications use.

§ 32.3300 - Accumulated depreciation - nonoperating.

§ 32.3400 - Accumulated amortization - tangible.

§ 32.3410 - Accumulated amortization - capitalized finance leases.

§ 32.3420 - Accumulated amortization—leasehold improvements.

§ 32.3500 - Accumulated amortization—intangible.

§ 32.3600 - Accumulated amortization—other.

§ 32.3999 - Instructions for balance sheet accounts - liabilities and stockholders' equity.

§ 32.4000 - Current accounts and notes payable.

§ 32.4010 - Account payable.

§ 32.4020 - Notes payable.

§ 32.4030 - Advance billing and payments.

§ 32.4040 - Customers' deposits.

§ 32.4050 - Current maturities—long-term debt.

§ 32.4060 - Current maturities—capital leases.

§ 32.4070 - Income taxes - accrued.

§ 32.4080 - Other taxes - accrued.

§ 32.4100 - Net current deferred operating income taxes.

§ 32.4110 - Net current deferred nonoperating income taxes.

§ 32.4120 - Other accrued liabilities.

§ 32.4130 - Other current liabilities.

§ 32.4200 - Long term debt and funded debt.

§ 32.4210 - Funded debt.

§ 32.4220 - Premium on long-term debt.

§ 32.4230 - Discount on long-term debt.

§ 32.4240 - Reacquired debt.

§ 32.4250 - Obligations under capital leases.

§ 32.4260 - Advances from affiliated companies.

§ 32.4270 - Other long-term debt.

§ 32.4300 - Other long-term liabilities and deferred credits.

§ 32.4310 - Other long-term liabilities.

§ 32.4320 - Unamortized operating investment tax credits - net.

§ 32.4330 - Unamortized nonoperating investment tax credits - net.

§ 32.4340 - Net noncurrent deferred operating income taxes.

§ 32.4341 - Net deferred tax liability adjustments.

§ 32.4350 - Net noncurrent deferred nonoperating income taxes.

§ 32.4360 - Other deferred credits.

§ 32.4361 - Deferred tax regulatory adjustments - net.

§ 32.4370 - Other jurisdictional liabilities and deferred credits - net.

§ 32.4510 - Capital stock.

§ 32.4520 - Additional paid-in capital.

§ 32.4530 - Treasury stock.

§ 32.4540 - Other capital.

§ 32.4550 - Retained earnings.

Subpart D - Instructions For Revenue Accounts

§ 32.4999 - General.

§ 32.5000 - Basic local service revenue.

§ 32.5001 - Basic area revenue.

§ 32.5002 - Optional extended area revenue.

§ 32.5003 - Cellular mobile revenue.

§ 32.5004 - Other mobile services revenue.

§ 32.5040 - Private line revenue.

§ 32.5050 - Customer premises revenue.

§ 32.5060 - Other basic area revenue.

§ 32.5069 - Other local exchange revenue settlements.

§ 32.5080 - Network access revenue.

§ 32.5081 - End user revenue.

§ 32.5082 - Switched access revenue.

§ 32.5083 - Special access revenue.

§ 32.5084 - State access revenue.

§ 32.5100 - Long distance message revenue.

§ 32.5110 - Unidirectional long distance revenue.

§ 32.5111 - Long distance inward-only revenue.

§ 32.5112 - Long distance outward-only revenue.

§ 32.5120 - Long distance private network revenue.

§ 32.5121 - Subvoice grade long distance private network revenue.

§ 32.5122 - Voice grade long distance private network revenue.

§ 32.5123 - Audio program grade long distance private network revenue.

§ 32.5124 - Video program grade long distance private network revenue.

§ 32.5125 - Digital transmission long distance private network revenue.

§ 32.5126 - Long distance private network switching revenue.

§ 32.5128 - Other long distance private network revenue.

§ 32.5129 - Other long distance private network revenue settlements.

§ 32.5160 - Other long distance revenue.

§ 32.5169 - Other long distance revenue settlements.

§ 32.5200 - Miscellaneous revenue.

§ 32.5230 - Directory revenue.

§ 32.5240 - Rent revenue.

§ 32.5250 - Corporate operations revenue.

§ 32.5260 - Miscellaneous revenue.

§ 32.5261 - Special billing arrangements revenue.

§ 32.5262 - Customer operations revenue.

§ 32.5263 - Plant operations revenue.

§ 32.5264 - Other incidental regulated revenue.

§ 32.5269 - Other revenue settlements.

§ 32.5270 - Carrier billing and collection revenue.

§ 32.5280 - Nonregulated operating revenue.

§ 32.5300 - Uncollectible revenue.

§ 32.5301 - Uncollectible revenue—telecommunications.

§ 32.5302 - Uncollectible revenue—other.

Subpart E - Instructions for Expense Accounts

§ 32.5999 - General.

§ 32.6110 - Network support expenses.

§ 32.6112 - Motor vehicle expense.

§ 32.6113 - Aircraft expense.

§ 32.6114 - Tools and other work equipment expense.

§ 32.6120 - General support expenses.

§ 32.6121 - Land and building expense.

§ 32.6122 - Furniture and artworks expense.

§ 32.6123 - Office equipment expense.

§ 32.6124 - General purpose computers expense.

§ 32.6210 - Central office switching expenses.

§ 32.6211 - Non-digital switching expense.

§ 32.6212 - Digital electronic switching expense.

§ 32.6215 - Electro-mechanical expense.

§ 32.6220 - Operator systems expense.

§ 32.6230 - Central office transmission expense.

§ 32.6231 - Radio systems expense.

§ 32.6232 - Circuit equipment expense.

§ 32.6310 - Information origination/termination expenses.

§ 32.6311 - Station apparatus expense.

§ 32.6341 - Large private branch exchange expense.

§ 32.6351 - Public telephone terminal equipment expense.

§ 32.6362 - Other terminal equipment expense.

§ 32.6410 - Cable and wire facilities expenses.

§ 32.6411 - Poles expense.

§ 32.6421 - Aerial cable expense.

§ 32.6422 - Underground cable expense.

§ 32.6423 - Buried cable expense.

§ 32.6424 - Submarine and deep sea cable expense.

§ 32.6425 - Deep sea cable expense.

§ 32.6426 - Intrabuilding network cable expense.

§ 32.6431 - Aerial wire expense.

§ 32.6441 - Conduit systems expense.

§ 32.6510 - Other property, plant and equipment expenses.

§ 32.6511 - Property held for future telecommunications use expense.

§ 32.6512 - Provisioning expense.

§ 32.6530 - Network operations expense.

§ 32.6531 - Power expense.

§ 32.6532 - Network administration expense.

§ 32.6533 - Testing expense.

§ 32.6534 - Plant operations administration expense.

§ 32.6535 - Engineering expense.

§ 32.6540 - Access expense.

§ 32.6560 - Depreciation and amortization expenses.

§ 32.6561 - Depreciation expense - telecommunications plant in service.

§ 32.6562 - Depreciation expense - property held for future telecommunications use.

§ 32.6563 - Amortization expense - tangible.

§ 32.6564 - Amortization expense - intangible.

§ 32.6565 - Amortization expense - other.

§ 32.6610 - Marketing.

§ 32.6611 - Product management and sales.

§ 32.6612 - Sales.

§ 32.6613 - Product advertising.

§ 32.6620 - Services.

§ 32.6621 - Call completion services.

§ 32.6622 - Number services.

§ 32.6623 - Customer services.

§ 32.6710 - Executive and planning.

§ 32.6711 - Executive.

§ 32.6712 - Planning.

§ 32.6720 - General and administrative.

§ 32.6721 - Accounting and finance.

§ 32.6722 - External relations.

§ 32.6723 - Human resources.

§ 32.6724 - Information management.

§ 32.6725 - Legal.

§ 32.6726 - Procurement.

§ 32.6727 - Research and development.

§ 32.6728 - Other general and administrative.

§ 32.6790 - Provision for uncollectible notes receivable.

Subpart F - Instructions For Other Income Accounts

§ 32.6999 - General.

§ 32.7099 - Content of accounts.

§ 32.7100 - Other operating income and expenses.

§ 32.7110 - Income from custom work.

§ 32.7130 - Return from nonregulated use of regulated facilities.

§ 32.7140 - Gains and losses from foreign exchange.

§ 32.7150 - Gains and losses from the disposition of land and artworks.

§ 32.7160 - Other operating gains and losses.

§ 32.7199 - Content of accounts.

§ 32.7200 - Operating taxes.

§ 32.7210 - Operating investment tax credits - net.

§ 32.7220 - Operating Federal income taxes.

§ 32.7230 - Operating state and local income taxes.

§ 32.7240 - Operating other taxes.

§ 32.7250 - Provision for deferred operating income taxes - net.

§ 32.7299 - Content of accounts.

§ 32.7300 - Nonoperating income and expense.

§ 32.7310 - Dividend income.

§ 32.7320 - Interest income.

§ 32.7330 - Income from sinking and other funds.

§ 32.7340 - Allowance for funds used during construction.

§ 32.7350 - Gains or losses from the disposition of certain property.

§ 32.7360 - Other nonoperating income.

§ 32.7370 - Special charges.

§ 32.7399 - Content of accounts.

§ 32.7400 - Nonoperating taxes.

§ 32.7410 - Nonoperating investment tax credits—net.

§ 32.7420 - Nonoperating Federal income taxes.

§ 32.7430 - Nonoperating state and local income taxes.

§ 32.7440 - Nonoperating other taxes.

§ 32.7450 - Provision for deferred nonoperating income taxes—net.

§ 32.7499 - Content of accounts.

§ 32.7500 - Interest and related items.

§ 32.7510 - Interest on funded debt.

§ 32.7520 - Interest expense—capital leases.

§ 32.7530 - Amortization of debt issuance expense.

§ 32.7540 - Other interest deductions.

§ 32.7599 - Content of accounts.

§ 32.7600 - Extraordinary items.

§ 32.7610 - Extraordinary income credits.

§ 32.7620 - Extraordinary income charges.

§ 32.7630 - Current income tax effect of extraordinary items—net.

§ 32.7640 - Provision for deferred income tax effect of extraordinary items—net.

§ 32.7899 - Content of accounts.

§ 32.7910 - Income effect of jurisdictional ratemaking differences - net.

§ 32.7990 - Nonregulated net income.

Subpart G - Glossary

§ 32.9000 - Glossary of terms.