---
kind: "section"
citation: "47 C.F.R. § 32.103"
title: "47"
number: "32.103"
heading: "Balance sheet accounts for other than regulated-fixed assets to be maintained."
url: "https://uscodex.org/cfr/47/32.103"
---

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


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


## Notes

### Amendments

[82 FR 20840, May 4, 2017]

### Authority

Authority: 47 U.S.C. 219, 220 as amended, unless otherwise noted.

### Source

Source: 51 FR 43499, Dec. 2, 1986, unless otherwise noted.

### Amendments

[82 FR 20840, May 4, 2017]