Instructions for Balance Sheet Accounts | Midpage

Collections
Code of Federal Regulations

Subpart C

Instructions for Balance Sheet Accounts

32.101Structure of the balance sheet accounts.32.102Nonregulated investments.32.103Balance sheet accounts for other than regulated-fixed assets to be maintained.32.1120Cash and equivalents.32.1170Receivables.32.1171Allowance for doubtful accounts.32.1191Accounts receivable allowance—other.32.1220Inventories.32.1280Prepayments.32.1350Other current assets.32.1406Nonregulated investments.32.1410Other noncurrent assets.32.1438Deferred maintenance and retirements.32.1500Other jurisdictional assets—net.32.2000Instructions for telecommunications plant accounts.32.2001Telecommunications plant in service.32.2002Property held for future telecommunications use.32.2003Telecommunications plant under construction.32.2005Telecommunications plant adjustment.32.2006Nonoperating plant.32.2007Goodwill.32.2110Land and support assets.32.2111Land.32.2112Motor vehicles.32.2113Aircraft.32.2114Tools and other work equipment.32.2121Buildings.32.2122Furniture.32.2123Office equipment.32.2124General purpose computers.32.2210Central office—switching.32.2211Non-digital switching.32.2212Digital electronic switching.32.2220Operator systems.32.2230Central office—transmission.32.2231Radio systems.32.2232Circuit equipment.32.2310Information origination/termination.32.2311Station apparatus.32.2341Large private branch exchanges.32.2351Public telephone terminal equipment.32.2362Other terminal equipment.32.2410Cable and wire facilities.32.2411Poles.32.2421Aerial cable.32.2422Underground cable.32.2423Buried cable.32.2424Submarine & deep sea cable.32.2426Intrabuilding network cable.32.2431Aerial wire.32.2441Conduit systems.32.2680Amortizable tangible assets.32.2681Finance leases.32.2682Leasehold improvements.32.2690Intangibles.32.3000Instructions for balance sheet accounts—depreciation and amortization.32.3100Accumulated depreciation.32.3200Accumulated depreciation—held for future telecommunications use.32.3300Accumulated depreciation—nonoperating.32.3400Accumulated amortization—tangible.32.3410Accumulated amortization—capitalized finance leases.32.3999Instructions for balance sheet accounts—liabilities and stockholders' equity.32.4000Current accounts and notes payable.32.4040Customers' deposits.32.4070Income taxes—accrued.32.4080Other taxes—accrued.32.4100Net current deferred operating income taxes.32.4110Net current deferred nonoperating income taxes.32.4130Other current liabilities.32.4200Long term debt and funded debt.32.4300Other long-term liabilities and deferred credits.32.4320Unamortized operating investment tax credits—net.32.4330Unamortized nonoperating investment tax credits—net.32.4340Net noncurrent deferred operating income taxes.32.4341Net deferred tax liability adjustments.32.4350Net noncurrent deferred nonoperating income taxes.32.4361Deferred tax regulatory adjustments—net.32.4370Other jurisdictional liabilities and deferred credits—net.32.4510Capital stock.32.4520Additional paid-in capital.32.4530Treasury stock.32.4540Other capital.32.4550Retained earnings.