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

Regulations most recently checked for updates: Aug 28, 2025

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

[82 FR 20840, May 4, 2017]