Code of Federal Regulations > Title 47 > Chapter I > Part 32 - PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

Subpart A [§ 32.1 - § 32.4] - Subpart A—Preface

Subpart B [§ 32.11 - § 32.27] - Subpart B—General Instructions

Subpart C [§ 32.101 - § 32.4550] - Subpart C—Instructions for Balance Sheet Accounts

Subpart D [§ 32.4999 - § 32.5300] - Subpart D—Instructions For Revenue Accounts

Subpart E [§ 32.5999 - § 32.6790] - Subpart E—Instructions for Expense Accounts

Subpart F [§ 32.6999 - § 32.7990] - Subpart F—Instructions For Other Income Accounts

Subpart G [§ 32.9000 - § 32.9000] - Subpart G—Glossary