Sec. 32.1290  Prepaid rents.

    This account shall include the amounts of rents paid in advance of 
the period in which they are chargeable to income, except amounts 
chargeable to telecommunications plant under construction and minor 
amounts which may be charged directly to the final accounts. As the term 
expires for which the rents are paid, this account shall be credited 
monthly and the appropriate account charged.