§32.4040. Customers' deposits.
47 C.F.R. § 32.4040
This account shall include the amount of cash deposited with the company by customers as security for the payment for telecommunications service.
Advance payments made by prospective customers prior to the establishment of service shall be credited to Account 4130, Other current liabilities.
Notes, amendments, and revision history
Amendments
[51 FR 43499, Dec. 2, 1986, as amended at 67 FR 5689, Feb. 6, 2002]
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
[51 FR 43499, Dec. 2, 1986, as amended at 67 FR 5689, Feb. 6, 2002]