§ 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.