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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 47 - Telecommunication |
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Chapter I - Federal Communications Commission |
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SubChapter B - Common Carrier Services |
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Part 32 - Uniform System of Accounts for Telecommunications Companies |
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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. |