32.103—Balance sheet accounts for other than regulated-fixed assets to be maintained.

Balance sheet accounts to be maintained by Class A and Class B telephone companies for other than regulated-fixed assets are indicated as follows:

Balance Sheet Accounts

Account title	Class Aaccount	Class Baccount
Current assets
Cash and equivalents	1120	1120
Receivables	1170	1170
Allowance for doubtful accounts	1171	1171
Supplies:
Material and supplies	1220	1220
Prepayments	1280	1280
Other current assets	1350	1350
Noncurrent assets
Investments:
Nonregulated investments	1406	1406
Other noncurrent assets	1410	1410
Deferred charges:
Deferred maintenance, retirements and other deferred charges	1438	1438
Other:
Other jurisdictional assets-net	1500	1500

[67 FR 5680, Feb. 6, 2002]

CFR