Subpart C - INSTRUCTIONS FOR BALANCE SHEET ACCOUNTS

Section 32.101 - Structure of the balance sheet accounts
Section 32.102 - Nonregulated investments
Section 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained
Section 32.1120 - Cash and equivalents
Section 32.1170 - Receivables
Section 32.1171 - Allowance for doubtful accounts
Section 32.1191 - Accounts receivable allowance-other
Section 32.1220 - Inventories
Section 32.1280 - Prepayments
Section 32.1350 - Other current assets
Section 32.1406 - Nonregulated investments
Section 32.1410 - Other noncurrent assets
Section 32.1438 - Deferred maintenance and retirements
Section 32.1500 - Other jurisdictional assets-net
Section 32.2000 - Instructions for telecommunications plant accounts
Section 32.2001 - Telecommunications plant in service
Section 32.2002 - Property held for future telecommunications use
Section 32.2003 - Telecommunications plant under construction
Section 32.2005 - Telecommunications plant adjustment
Section 32.2006 - Nonoperating plant
Section 32.2007 - Goodwill
Section 32.2110 - Land and support assets
Section 32.2111 - Land
Section 32.2112 - Motor vehicles
Section 32.2113 - Aircraft
Section 32.2114 - Tools and other work equipment
Section 32.2121 - Buildings
Section 32.2122 - Furniture
Section 32.2123 - Office equipment
Section 32.2124 - General purpose computers
Section 32.2210 - Central office-switching
Section 32.2211 - Non-digital switching
Section 32.2212 - Digital electronic switching
Section 32.2220 - Operator systems
Section 32.2230 - Central office-transmission
Section 32.2231 - Radio systems
Section 32.2232 - Circuit equipment
Section 32.2310 - Information origination/termination
Section 32.2311 - Station apparatus
Section 32.2341 - Large private branch exchanges
Section 32.2351 - Public telephone terminal equipment
Section 32.2362 - Other terminal equipment
Section 32.2410 - Cable and wire facilities
Section 32.2411 - Poles
Section 32.2421 - Aerial cable
Section 32.2422 - Underground cable
Section 32.2423 - Buried cable
Section 32.2424 - Submarine & deep sea cable
Section 32.2426 - Intrabuilding network cable
Section 32.2431 - Aerial wire
Section 32.2441 - Conduit systems
Section 32.2680 - Amortizable tangible assets
Section 32.2681 - Finance leases
Section 32.2682 - Leasehold improvements
Section 32.2690 - Intangibles
Section 32.3000 - Instructions for balance sheet accounts-depreciation and amortization
Section 32.3100 - Accumulated depreciation
Section 32.3200 - Accumulated depreciation-held for future telecommunications use
Section 32.3300 - Accumulated depreciation-nonoperating
Section 32.3400 - Accumulated amortization-tangible
Section 32.3410 - Accumulated amortization-capitalized finance leases
Section 32.3999 - Instructions for balance sheet accounts-liabilities and stockholders' equity
Section 32.4000 - Current accounts and notes payable
Section 32.4040 - Customers' deposits
Section 32.4070 - Income taxes-accrued
Section 32.4080 - Other taxes-accrued
Section 32.4100 - Net current deferred operating income taxes
Section 32.4110 - Net current deferred nonoperating income taxes
Section 32.4130 - Other current liabilities
Section 32.4200 - Long term debt and funded debt
Section 32.4300 - Other long-term liabilities and deferred credits
Section 32.4320 - Unamortized operating investment tax credits-net
Section 32.4330 - Unamortized nonoperating investment tax credits-net
Section 32.4340 - Net noncurrent deferred operating income taxes
Section 32.4341 - Net deferred tax liability adjustments
Section 32.4350 - Net noncurrent deferred nonoperating income taxes
Section 32.4361 - Deferred tax regulatory adjustments-net
Section 32.4370 - Other jurisdictional liabilities and deferred credits-net
Section 32.4510 - Capital stock
Section 32.4520 - Additional paid-in capital
Section 32.4530 - Treasury stock
Section 32.4540 - Other capital
Section 32.4550 - Retained earnings