47 C.F.R. § 32.4040

Current through May 31, 2024
Section 32.4040 - Customers' deposits
(a) This account shall include the amount of cash deposited with the company by customers as security for the payment for telecommunications service.
(b) Advance payments made by prospective customers prior to the establishment of service shall be credited to Account 4130, Other current liabilities.

47 C.F.R. §32.4040

51 FR 43499, Dec. 2, 1986, as amended at 67 FR 5689, Feb. 6, 2002