---
kind: "section"
citation: "47 C.F.R. § 32.4040"
title: "47"
number: "32.4040"
heading: "Customers' deposits."
url: "https://uscodex.org/cfr/47/32.4040"
---

# §32.4040. Customers' deposits.

- (a) This account shall include the amount of cash deposited with the company by customers as security for the payment for telecommunications service.
- (b) Advance payments made by prospective customers prior to the establishment of service shall be credited to Account 4130, Other current liabilities.

## Notes

### 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]