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

   Balance sheet accounts to be maintained by Class A and Class B telephone
   companies for other than regulated-fixed assets are indicated as follows:

   Balance Sheet Accounts
   Account title Class A
   account Class B
   account
   Current assets
   Cash and equivalents 1120 1120
   Receivables 1170 1170
   Allowance for doubtful accounts 1171 1171
   Supplies:
   Material and supplies 1220 1220
   Prepayments 1280 1280
   Other current assets 1350 1350
   Noncurrent assets
   Investments:
   Nonregulated investments 1406 1406
   Other noncurrent assets 1410 1410
   Deferred charges:
   Deferred maintenance, retirements and other deferred charges 1438 1438
   Other:
   Other jurisdictional assets-net 1500 1500

   [ 67 FR 5680 , Feb. 6, 2002]