1. Regulations
  2. title 47
  3. chapter I-i1
  4. part 32
  5. subpart C
  6. § 32.4040

View all text of Subpart C [§ 32.101 - § 32.4550]

§ 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]

AUTHORITY: 47 U.S.C. 219, 220 as amended, unless otherwise noted.

SOURCE: 51 FR 43499, Dec. 2, 1986, unless otherwise noted.

CITE AS: 47 CFR 32.4040