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

                         Balance Sheet Accounts                         
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                                                       Class A   Class B
                    Account title                      account   account
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                   Current Assets                                       
                                                                        
Cash and equivalents:                                                   
    Cash and equivalents............................  ........      1120
    Cash............................................      1130  ........
    Special cash deposits...........................      1140  ........
    Working cash advances...........................      1150  ........
    Temporary investments...........................      1160  ........
Receivables and allowances for doubtful accounts:                       
    Telecommunications accounts receivable..........      1180      1180
    Accounts receivable allowance--                                     
     telecommunications.............................      1181      1181
    Other accounts receivable.......................      1190      1190
    Accounts receivable allowance--other............      1191      1191
    Notes receivable................................      1200      1200
    Notes receivable allowance......................      1201      1201
    Interest and dividends receivable...............      1210      1210
Supplies:                                                               
    Material and supplies...........................      1220      1220
Prepayments:                                                            
    Prepayments.....................................  ........      1280
    Prepaid rents...................................      1290  ........
    Prepaid taxes...................................      1300  ........
    Prepaid insurance...............................      1310  ........
    Prepaid directory expenses......................      1320  ........
    Other prepayments...............................      1330  ........
Other current assets:                                                   
    Other current assets............................      1350      1350
                                                                        
                  Noncurrent Assets                                     
                                                                        
Investments:                                                            
    Investment in affiliated companies..............      1401      1401
    Investments in nonaffiliated companies..........      1402      1402
    Nonregulated investments........................      1406      1406
    Unamortized debt issuance expense...............      1407      1407
    Sinking funds...................................      1408      1408
    Other noncurrent assets.........................      1410      1410
Deferred charges:                                                       
    Deferred tax regulatory asset...................      1437      1437
    Deferred maintenance and retirements............      1438      1438
    Deferred charges................................      1439      1439
Other:                                                                  
    Other jurisdictional assets--net................      1500      
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[51 1500 FR 43499 , Dec. 2, 1986, as amended at  59 FR 9418 , Feb. 28, 1994]