Subpart C. 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.
• § 32.1170 - Receivables.
• § 32.1171 - Allowance for doubtful accounts.
• § 32.1191 - Accounts receivable allowance—other.
• § 32.1220 - Inventories.
• § 32.1280 - Prepayments.
• § 32.1350 - Other current assets.
• § 32.1406 - Nonregulated investments.
• § 32.1410 - Other noncurrent assets.
• § 32.1438 - Deferred maintenance and retirements.
• § 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.
• § 32.2220 - Operator systems.
• § 32.2230 - Central office—transmission.
• § 32.2231 - Radio systems.
• § 32.2232 - Circuit equipment.
• § 32.2310 - Information origination/termination.
• § 32.2311 - Station apparatus.
• § 32.2341 - 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.
• § 32.2426 - 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.
• § 32.3999 - Instructions for balance sheet accounts—liabilities and stockholders' equity.
• § 32.4000 - Current accounts and notes payable.
• § 32.4040 - Customers' deposits.
• § 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.
• § 32.4130 - Other current liabilities.
• § 32.4200 - Long term debt and funded debt.
• § 32.4300 - Other long-term liabilities and deferred credits.
• § 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.
• § 32.4361 - 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.