Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 47 - Telecommunication |
Chapter I - Federal Communications Commission |
SubChapter B - Common Carrier Services |
Part 32 - Uniform System of Accounts for Telecommunications Companies |
Subpart C - Instructions for Balance Sheet Accounts |
§ 32.4040 - Customers' deposits.
Latest version.
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§ 32.4040 Customers' deposits.
(a) This account shall include the amount of cash deposited with the company by customers as security for the payment for telecommunications service.
(b) Advance payments made by prospective customers prior to the establishment of service shall be credited to Account 4130, Other current liabilities.
[51 FR 43499, Dec. 2, 1986, as amended at 67 FR 5689, Feb. 6, 2002]