- (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]