Sec. 32.20  Numbering convention.

    (a) The number ``32'' (appearing to the left of the first decimal 
point) indicates the part number.
    (b) The numbers immediately following to the right of the decimal 
point indicate, respectively, the section or account. All Part 32 
Account numbers contain 4 digits to-the-right-of the decimal point.
    (c) Cross references to accounts are made by citing the account 
numbers to the right of the decimal point; e.g., Account 2232 rather 
than the corresponding complete part 32 reference number 32.2232.