1. Regulations
  2. title 47
  3. chapter I-i1
  4. part 32
  5. subpart C
  6. § 32.103

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

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

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

Balance Sheet Accounts

Account title Current assets Cash and equivalents1120 Receivables1170 Allowance for doubtful accounts1171 Supplies: Material and supplies1220 Prepayments1280 Other current assets1350 Noncurrent assets Investments: Nonregulated investments1406 Other noncurrent assets1410 Deferred charges: Deferred maintenance, retirements and other deferred charges1438 Other: Other jurisdictional assets-net1500
[82 FR 20840, May 4, 2017]

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 32.103