Part 32 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
- Subpart A - PREFACE (§§ 32.1 — 32.4)
- Subpart B - GENERAL INSTRUCTIONS (§§ 32.11 — 32.27)
- Subpart C - INSTRUCTIONS FOR BALANCE SHEET ACCOUNTS (§§ 32.101 — 32.4550)
- Subpart D - INSTRUCTIONS FOR REVENUE ACCOUNTS (§§ 32.4999 — 32.5300)
- Subpart E - INSTRUCTIONS FOR EXPENSE ACCOUNTS (§§ 32.5999 — 32.6790)
- Subpart F - INSTRUCTIONS FOR OTHER INCOME ACCOUNTS (§§ 32.6999 — 32.7990)
- Subpart G - GLOSSARY (§ 32.9000)