CFR
- Title 1 - General Provisions
- Title 2 - Grants and Agreements
- Title 3 - The President
- Title 4 - Accounts
- Title 5 - Administrative Personnel
- Title 6 - Domestic Security
- Title 7 - Agriculture
- Title 8 - Aliens and Nationality
- Title 9 - Animals and Animal Products
- Title 10 - Energy
- Title 11 - Federal Elections
- Title 12 - Banks and Banking
- Title 13 - Business Credit and Assistance
- Title 14 - Aeronautics and Space
- Title 15 - Commerce and Foreign Trade
- Title 16 - Commercial Practices
- Title 17 - Commodity and Securities Exchanges
- Title 18 - Conservation of Power and Water Resources
- Title 19 - Customs Duties
- Title 20 - Employees' Benefits
- Title 21 - Food and Drugs
- Title 22 - Foreign Relations
- Title 23 - Highways
- Title 24 - Housing and Urban Development
- Title 25 - Indians
- Title 26 - Internal Revenue
- Title 27 - Alcohol, Tobacco Products and Firearms
- Title 28 - Judicial Administration
- Title 29 - Labor
- Title 30 - Mineral Resources
- Title 31 - Money and Finance: Treasury
- Title 32 - National Defense
- Title 33 - Navigation and Navigable Waters
- Title 34 - Education
- Title 35 - Panama Canal
- Title 36 - Parks, Forests, and Public Property
- Title 37 - Patents, Trademarks, and Copyrights
- Title 38 - Pensions, Bonuses, and Veterans' Relief
- Title 39 - Postal Service
- Title 40 - Protection of Environment
- Title 41 - Public Contracts and Property Management
- Title 42 - Public Health
- Title 43 - Public Lands: Interior
- Title 44 - Emergency Management and Assistance
- Title 45 - Public Welfare
- Title 46 - Shipping
- Title 47 - Telecommunication
- Title 48 - Federal Acquisition Regulations System
- Title 49 - Transportation
- Title 50 - Wildlife and Fisheries
SUBPART C—Instructions for Balance Sheet Accounts (§32.101 to §32.4550)
- 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.
- 32.2321—Customer premises wiring.
- 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—Capital 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 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.
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