Title 47

PART 32

Part 32 - Uniform System Of Accounts For Telecommunications Companies

PART 32 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Authority:47 U.S.C. 219, 220 as amended, unless otherwise noted. Source:51 FR 43499, Dec. 2, 1986, unless otherwise noted.

47:2.0.1.1.7.1SUBPART A
Subpart A - Preface
47:2.0.1.1.7.1.67.1SECTION 32.1
   32.1 Background.
47:2.0.1.1.7.1.67.2SECTION 32.2
   32.2 Basis of the accounts.
47:2.0.1.1.7.1.67.3SECTION 32.3
   32.3 [Reserved]
47:2.0.1.1.7.1.67.4SECTION 32.4
   32.4 Communications Act.
47:2.0.1.1.7.2SUBPART B
Subpart B - General Instructions
47:2.0.1.1.7.2.67.1SECTION 32.11
   32.11 Companies subject to this part.
47:2.0.1.1.7.2.67.2SECTION 32.12
   32.12 Records.
47:2.0.1.1.7.2.67.3SECTION 32.13
   32.13 Accounts - general.
47:2.0.1.1.7.2.67.4SECTION 32.14
   32.14 Regulated accounts.
47:2.0.1.1.7.2.67.5SECTION 32.15
   32.15 [Reserved]
47:2.0.1.1.7.2.67.6SECTION 32.16
   32.16 Changes in accounting standards.
47:2.0.1.1.7.2.67.7SECTION 32.17
   32.17 Interpretation of accounts.
47:2.0.1.1.7.2.67.8SECTION 32.18
   32.18 Waivers.
47:2.0.1.1.7.2.67.9SECTION 32.19
   32.19 Address for reports and correspondence.
47:2.0.1.1.7.2.67.10SECTION 32.20
   32.20 Numbering convention.
47:2.0.1.1.7.2.67.11SECTION 32.21
   32.21 Sequence of accounts.
47:2.0.1.1.7.2.67.12SECTION 32.22
   32.22 Comprehensive interperiod tax allocation.
47:2.0.1.1.7.2.67.13SECTION 32.23
   32.23 Nonregulated activities.
47:2.0.1.1.7.2.67.14SECTION 32.24
   32.24 Compensated absences.
47:2.0.1.1.7.2.67.15SECTION 32.25
   32.25 Unusual items and contingent liabilities.
47:2.0.1.1.7.2.67.16SECTION 32.26
   32.26 Materiality.
47:2.0.1.1.7.2.67.17SECTION 32.27
   32.27 Transactions with affiliates.
47:2.0.1.1.7.3SUBPART C
Subpart C - Instructions for Balance Sheet Accounts
47:2.0.1.1.7.3.67.1SECTION 32.101
   32.101 Structure of the balance sheet accounts.
47:2.0.1.1.7.3.67.2SECTION 32.102
   32.102 Nonregulated investments.
47:2.0.1.1.7.3.67.3SECTION 32.103
   32.103 Balance sheet accounts for other than regulated-fixed assets to be maintained.
47:2.0.1.1.7.3.67.4SECTION 32.1120
   32.1120 Cash and equivalents.
47:2.0.1.1.7.3.67.5SECTION 32.1170
   32.1170 Receivables.
47:2.0.1.1.7.3.67.6SECTION 32.1171
   32.1171 Allowance for doubtful accounts.
47:2.0.1.1.7.3.67.7SECTION 32.1191
   32.1191 Accounts receivable allowance - other.
47:2.0.1.1.7.3.67.8SECTION 32.1220
   32.1220 Inventories.
47:2.0.1.1.7.3.67.9SECTION 32.1280
   32.1280 Prepayments.
47:2.0.1.1.7.3.67.10SECTION 32.1350
   32.1350 Other current assets.
47:2.0.1.1.7.3.67.11SECTION 32.1406
   32.1406 Nonregulated investments.
47:2.0.1.1.7.3.67.12SECTION 32.1410
   32.1410 Other noncurrent assets.
47:2.0.1.1.7.3.67.13SECTION 32.1438
   32.1438 Deferred maintenance and retirements.
47:2.0.1.1.7.3.67.14SECTION 32.1500
   32.1500 Other jurisdictional assets - net.
47:2.0.1.1.7.3.67.15SECTION 32.2000
   32.2000 Instructions for telecommunications plant accounts.
47:2.0.1.1.7.3.67.16SECTION 32.2001
   32.2001 Telecommunications plant in service.
47:2.0.1.1.7.3.67.17SECTION 32.2002
   32.2002 Property held for future telecommunications use.
47:2.0.1.1.7.3.67.18SECTION 32.2003
   32.2003 Telecommunications plant under construction.
47:2.0.1.1.7.3.67.19SECTION 32.2005
   32.2005 Telecommunications plant adjustment.
47:2.0.1.1.7.3.67.20SECTION 32.2006
   32.2006 Nonoperating plant.
47:2.0.1.1.7.3.67.21SECTION 32.2007
   32.2007 Goodwill.
47:2.0.1.1.7.3.67.22SECTION 32.2110
   32.2110 Land and support assets.
47:2.0.1.1.7.3.67.23SECTION 32.2111
   32.2111 Land.
47:2.0.1.1.7.3.67.24SECTION 32.2112
   32.2112 Motor vehicles.
47:2.0.1.1.7.3.67.25SECTION 32.2113
   32.2113 Aircraft.
47:2.0.1.1.7.3.67.26SECTION 32.2114
   32.2114 Tools and other work equipment.
47:2.0.1.1.7.3.67.27SECTION 32.2121
   32.2121 Buildings.
47:2.0.1.1.7.3.67.28SECTION 32.2122
   32.2122 Furniture.
47:2.0.1.1.7.3.67.29SECTION 32.2123
   32.2123 Office equipment.
47:2.0.1.1.7.3.67.30SECTION 32.2124
   32.2124 General purpose computers.
47:2.0.1.1.7.3.67.31SECTION 32.2210
   32.2210 Central office - switching.
47:2.0.1.1.7.3.67.32SECTION 32.2211
   32.2211 Non-digital switching.
47:2.0.1.1.7.3.67.33SECTION 32.2212
   32.2212 Digital electronic switching.
47:2.0.1.1.7.3.67.34SECTION 32.2220
   32.2220 Operator systems.
47:2.0.1.1.7.3.67.35SECTION 32.2230
   32.2230 Central office - transmission.
47:2.0.1.1.7.3.67.36SECTION 32.2231
   32.2231 Radio systems.
47:2.0.1.1.7.3.67.37SECTION 32.2232
   32.2232 Circuit equipment.
47:2.0.1.1.7.3.67.38SECTION 32.2310
   32.2310 Information origination/termination.
47:2.0.1.1.7.3.67.39SECTION 32.2311
   32.2311 Station apparatus.
47:2.0.1.1.7.3.67.40SECTION 32.2341
   32.2341 Large private branch exchanges.
47:2.0.1.1.7.3.67.41SECTION 32.2351
   32.2351 Public telephone terminal equipment.
47:2.0.1.1.7.3.67.42SECTION 32.2362
   32.2362 Other terminal equipment.
47:2.0.1.1.7.3.67.43SECTION 32.2410
   32.2410 Cable and wire facilities.
47:2.0.1.1.7.3.67.44SECTION 32.2411
   32.2411 Poles.
47:2.0.1.1.7.3.67.45SECTION 32.2421
   32.2421 Aerial cable.
47:2.0.1.1.7.3.67.46SECTION 32.2422
   32.2422 Underground cable.
47:2.0.1.1.7.3.67.47SECTION 32.2423
   32.2423 Buried cable.
47:2.0.1.1.7.3.67.48SECTION 32.2424
   32.2424 Submarine & deep sea cable.
47:2.0.1.1.7.3.67.49SECTION 32.2426
   32.2426 Intrabuilding network cable.
47:2.0.1.1.7.3.67.50SECTION 32.2431
   32.2431 Aerial wire.
47:2.0.1.1.7.3.67.51SECTION 32.2441
   32.2441 Conduit systems.
47:2.0.1.1.7.3.67.52SECTION 32.2680
   32.2680 Amortizable tangible assets.
47:2.0.1.1.7.3.67.53SECTION 32.2681
   32.2681 Finance leases.
47:2.0.1.1.7.3.67.54SECTION 32.2682
   32.2682 Leasehold improvements.
47:2.0.1.1.7.3.67.55SECTION 32.2690
   32.2690 Intangibles.
47:2.0.1.1.7.3.67.56SECTION 32.3000
   32.3000 Instructions for balance sheet accounts - depreciation and amortization.
47:2.0.1.1.7.3.67.57SECTION 32.3100
   32.3100 Accumulated depreciation.
47:2.0.1.1.7.3.67.58SECTION 32.3200
   32.3200 Accumulated depreciation - held for future telecommunications use.
47:2.0.1.1.7.3.67.59SECTION 32.3300
   32.3300 Accumulated depreciation - nonoperating.
47:2.0.1.1.7.3.67.60SECTION 32.3400
   32.3400 Accumulated amortization - tangible.
47:2.0.1.1.7.3.67.61SECTION 32.3410
   32.3410 Accumulated amortization - capitalized finance leases.
47:2.0.1.1.7.3.67.62SECTION 32.3999
   32.3999 Instructions for balance sheet accounts - liabilities and stockholders' equity.
47:2.0.1.1.7.3.67.63SECTION 32.4000
   32.4000 Current accounts and notes payable.
47:2.0.1.1.7.3.67.64SECTION 32.4040
   32.4040 Customers' deposits.
47:2.0.1.1.7.3.67.65SECTION 32.4070
   32.4070 Income taxes - accrued.
47:2.0.1.1.7.3.67.66SECTION 32.4080
   32.4080 Other taxes - accrued.
47:2.0.1.1.7.3.67.67SECTION 32.4100
   32.4100 Net current deferred operating income taxes.
47:2.0.1.1.7.3.67.68SECTION 32.4110
   32.4110 Net current deferred nonoperating income taxes.
47:2.0.1.1.7.3.67.69SECTION 32.4130
   32.4130 Other current liabilities.
47:2.0.1.1.7.3.67.70SECTION 32.4200
   32.4200 Long term debt and funded debt.
47:2.0.1.1.7.3.67.71SECTION 32.4300
   32.4300 Other long-term liabilities and deferred credits.
47:2.0.1.1.7.3.67.72SECTION 32.4320
   32.4320 Unamortized operating investment tax credits - net.
47:2.0.1.1.7.3.67.73SECTION 32.4330
   32.4330 Unamortized nonoperating investment tax credits - net.
47:2.0.1.1.7.3.67.74SECTION 32.4340
   32.4340 Net noncurrent deferred operating income taxes.
47:2.0.1.1.7.3.67.75SECTION 32.4341
   32.4341 Net deferred tax liability adjustments.
47:2.0.1.1.7.3.67.76SECTION 32.4350
   32.4350 Net noncurrent deferred nonoperating income taxes.
47:2.0.1.1.7.3.67.77SECTION 32.4361
   32.4361 Deferred tax regulatory adjustments - net.
47:2.0.1.1.7.3.67.78SECTION 32.4370
   32.4370 Other jurisdictional liabilities and deferred credits - net.
47:2.0.1.1.7.3.67.79SECTION 32.4510
   32.4510 Capital stock.
47:2.0.1.1.7.3.67.80SECTION 32.4520
   32.4520 Additional paid-in capital.
47:2.0.1.1.7.3.67.81SECTION 32.4530
   32.4530 Treasury stock.
47:2.0.1.1.7.3.67.82SECTION 32.4540
   32.4540 Other capital.
47:2.0.1.1.7.3.67.83SECTION 32.4550
   32.4550 Retained earnings.
47:2.0.1.1.7.4SUBPART D
Subpart D - Instructions For Revenue Accounts
47:2.0.1.1.7.4.67.1SECTION 32.4999
   32.4999 General.
47:2.0.1.1.7.4.67.2SECTION 32.5000
   32.5000 Basic local service revenue.
47:2.0.1.1.7.4.67.3SECTION 32.5001
   32.5001 Basic area revenue.
47:2.0.1.1.7.4.67.4SECTION 32.5002
   32.5002 Optional extended area revenue.
47:2.0.1.1.7.4.67.5SECTION 32.5003
   32.5003 Cellular mobile revenue.
47:2.0.1.1.7.4.67.6SECTION 32.5040
   32.5040 Private line revenue.
47:2.0.1.1.7.4.67.7SECTION 32.5060
   32.5060 Other basic area revenue.
47:2.0.1.1.7.4.67.8SECTION 32.5081
   32.5081 End user revenue.
47:2.0.1.1.7.4.67.9SECTION 32.5082
   32.5082 Switched access revenue.
47:2.0.1.1.7.4.67.10SECTION 32.5083
   32.5083 Special access revenue.
47:2.0.1.1.7.4.67.11SECTION 32.5100
   32.5100 Long distance message revenue.
47:2.0.1.1.7.4.67.12SECTION 32.5200
   32.5200 Miscellaneous revenue.
47:2.0.1.1.7.4.67.13SECTION 32.5230
   32.5230 Directory revenue.
47:2.0.1.1.7.4.67.14SECTION 32.5280
   32.5280 Nonregulated operating revenue.
47:2.0.1.1.7.4.67.15SECTION 32.5300
   32.5300 Uncollectible revenue.
47:2.0.1.1.7.5SUBPART E
Subpart E - Instructions for Expense Accounts
47:2.0.1.1.7.5.67.1SECTION 32.5999
   32.5999 General.
47:2.0.1.1.7.5.67.2SECTION 32.6110
   32.6110 Network support expenses.
47:2.0.1.1.7.5.67.3SECTION 32.6112
   32.6112 Motor vehicle expense.
47:2.0.1.1.7.5.67.4SECTION 32.6113
   32.6113 Aircraft expense.
47:2.0.1.1.7.5.67.5SECTION 32.6114
   32.6114 Tools and other work equipment expense.
47:2.0.1.1.7.5.67.6SECTION 32.6120
   32.6120 General support expenses.
47:2.0.1.1.7.5.67.7SECTION 32.6121
   32.6121 Land and building expense.
47:2.0.1.1.7.5.67.8SECTION 32.6122
   32.6122 Furniture and artworks expense.
47:2.0.1.1.7.5.67.9SECTION 32.6123
   32.6123 Office equipment expense.
47:2.0.1.1.7.5.67.10SECTION 32.6124
   32.6124 General purpose computers expense.
47:2.0.1.1.7.5.67.11SECTION 32.6210
   32.6210 Central office switching expenses.
47:2.0.1.1.7.5.67.12SECTION 32.6211
   32.6211 Non-digital switching expense.
47:2.0.1.1.7.5.67.13SECTION 32.6212
   32.6212 Digital electronic switching expense.
47:2.0.1.1.7.5.67.14SECTION 32.6220
   32.6220 Operator systems expense.
47:2.0.1.1.7.5.67.15SECTION 32.6230
   32.6230 Central office transmission expense.
47:2.0.1.1.7.5.67.16SECTION 32.6231
   32.6231 Radio systems expense.
47:2.0.1.1.7.5.67.17SECTION 32.6232
   32.6232 Circuit equipment expense.
47:2.0.1.1.7.5.67.18SECTION 32.6310
   32.6310 Information origination/termination expenses.
47:2.0.1.1.7.5.67.19SECTION 32.6311
   32.6311 Station apparatus expense.
47:2.0.1.1.7.5.67.20SECTION 32.6341
   32.6341 Large private branch exchange expense.
47:2.0.1.1.7.5.67.21SECTION 32.6351
   32.6351 Public telephone terminal equipment expense.
47:2.0.1.1.7.5.67.22SECTION 32.6362
   32.6362 Other terminal equipment expense.
47:2.0.1.1.7.5.67.23SECTION 32.6410
   32.6410 Cable and wire facilities expenses.
47:2.0.1.1.7.5.67.24SECTION 32.6411
   32.6411 Poles expense.
47:2.0.1.1.7.5.67.25SECTION 32.6421
   32.6421 Aerial cable expense.
47:2.0.1.1.7.5.67.26SECTION 32.6422
   32.6422 Underground cable expense.
47:2.0.1.1.7.5.67.27SECTION 32.6423
   32.6423 Buried cable expense.
47:2.0.1.1.7.5.67.28SECTION 32.6424
   32.6424 Submarine and deep sea cable expense.
47:2.0.1.1.7.5.67.29SECTION 32.6426
   32.6426 Intrabuilding network cable expense.
47:2.0.1.1.7.5.67.30SECTION 32.6431
   32.6431 Aerial wire expense.
47:2.0.1.1.7.5.67.31SECTION 32.6441
   32.6441 Conduit systems expense.
47:2.0.1.1.7.5.67.32SECTION 32.6510
   32.6510 Other property, plant and equipment expenses.
47:2.0.1.1.7.5.67.33SECTION 32.6511
   32.6511 Property held for future telecommunications use expense.
47:2.0.1.1.7.5.67.34SECTION 32.6512
   32.6512 Provisioning expense.
47:2.0.1.1.7.5.67.35SECTION 32.6530
   32.6530 Network operations expense.
47:2.0.1.1.7.5.67.36SECTION 32.6531
   32.6531 Power expense.
47:2.0.1.1.7.5.67.37SECTION 32.6532
   32.6532 Network administration expense.
47:2.0.1.1.7.5.67.38SECTION 32.6533
   32.6533 Testing expense.
47:2.0.1.1.7.5.67.39SECTION 32.6534
   32.6534 Plant operations administration expense.
47:2.0.1.1.7.5.67.40SECTION 32.6535
   32.6535 Engineering expense.
47:2.0.1.1.7.5.67.41SECTION 32.6540
   32.6540 Access expense.
47:2.0.1.1.7.5.67.42SECTION 32.6560
   32.6560 Depreciation and amortization expenses.
47:2.0.1.1.7.5.67.43SECTION 32.6561
   32.6561 Depreciation expense - telecommunications plant in service.
47:2.0.1.1.7.5.67.44SECTION 32.6562
   32.6562 Depreciation expense - property held for future telecommunications use.
47:2.0.1.1.7.5.67.45SECTION 32.6563
   32.6563 Amortization expense - tangible.
47:2.0.1.1.7.5.67.46SECTION 32.6564
   32.6564 Amortization expense - intangible.
47:2.0.1.1.7.5.67.47SECTION 32.6565
   32.6565 Amortization expense - other.
47:2.0.1.1.7.5.67.48SECTION 32.6610
   32.6610 Marketing.
47:2.0.1.1.7.5.67.49SECTION 32.6611
   32.6611 Product management and sales.
47:2.0.1.1.7.5.67.50SECTION 32.6613
   32.6613 Product advertising.
47:2.0.1.1.7.5.67.51SECTION 32.6620
   32.6620 Services.
47:2.0.1.1.7.5.67.52SECTION 32.6621
   32.6621 Call completion services.
47:2.0.1.1.7.5.67.53SECTION 32.6622
   32.6622 Number services.
47:2.0.1.1.7.5.67.54SECTION 32.6623
   32.6623 Customer services.
47:2.0.1.1.7.5.67.55SECTION 32.6720
   32.6720 General and administrative.
47:2.0.1.1.7.5.67.56SECTION 32.6790
   32.6790 Provision for uncollectible notes receivable.
47:2.0.1.1.7.6SUBPART F
Subpart F - Instructions For Other Income Accounts
47:2.0.1.1.7.6.67.1SECTION 32.6999
   32.6999 General.
47:2.0.1.1.7.6.67.2SECTION 32.7100
   32.7100 Other operating income and expenses.
47:2.0.1.1.7.6.67.3SECTION 32.7199
   32.7199 Content of accounts.
47:2.0.1.1.7.6.67.4SECTION 32.7200
   32.7200 Operating taxes.
47:2.0.1.1.7.6.67.5SECTION 32.7210
   32.7210 Operating investment tax credits - net.
47:2.0.1.1.7.6.67.6SECTION 32.7220
   32.7220 Operating Federal income taxes.
47:2.0.1.1.7.6.67.7SECTION 32.7230
   32.7230 Operating state and local income taxes.
47:2.0.1.1.7.6.67.8SECTION 32.7240
   32.7240 Operating other taxes.
47:2.0.1.1.7.6.67.9SECTION 32.7250
   32.7250 Provision for deferred operating income taxes - net.
47:2.0.1.1.7.6.67.10SECTION 32.7300
   32.7300 Nonoperating income and expense.
47:2.0.1.1.7.6.67.11SECTION 32.7400
   32.7400 Nonoperating taxes.
47:2.0.1.1.7.6.67.12SECTION 32.7500
   32.7500 Interest and related items.
47:2.0.1.1.7.6.67.13SECTION 32.7600
   32.7600 Extraordinary items.
47:2.0.1.1.7.6.67.14SECTION 32.7899
   32.7899 Content of accounts.
47:2.0.1.1.7.6.67.15SECTION 32.7910
   32.7910 Income effect of jurisdictional ratemaking differences - net.
47:2.0.1.1.7.6.67.16SECTION 32.7990
   32.7990 Nonregulated net income.
47:2.0.1.1.7.7SUBPART G
Subpart G - Glossary
47:2.0.1.1.7.7.67.1SECTION 32.9000
   32.9000 Glossary of terms.