Sec. 32.1190  Other accounts receivable.

    (a) This account shall include all amounts currently due, and not 
provided for in other accounts, such as those for traffic settlements, 
divisions of revenue, material and supplies, matured rents, and interest 
receivable under monthly settlements on short-term loans, advances, and 
open accounts.
    (b) Subsidiary record categories shall be maintained in order that 
the entity may separately report the amounts contained herein that 
relate to affiliates and nonaffiliates. Such subsidiary record 
categories shall be reported as required by part 43 of this Commission's 
Rules and Regulations.
    (c) Amounts included in this account pertaining to affiliates shall 
not include amounts receivable from sales of telecommunications service 
provided at tariffed rates. Such amounts shall be included in Account 
1180, Telecommunications Accounts Receivable.
    (d) If any items included in this account are not to be paid 
currently they shall be transferred to Account 1410, Other Noncurrent 
Assets, or 1401, Investments in Affiliated Companies, as appropriate.