Part 32 — Uniform System of Accounts for Telecommunications Companies
- Subpt. A Preface §§32.1 to 32.4
- Subpt. B General Instructions §§32.11 to 32.27
- Subpt. C Instructions for Balance Sheet Accounts §§32.101 to 32.4550
- Subpt. D Instructions For Revenue Accounts §§32.4999 to 32.5300
- Subpt. E Instructions for Expense Accounts §§32.5999 to 32.6790
- Subpt. F Instructions For Other Income Accounts §§32.6999 to 32.7990
- Subpt. G Glossary §32.9000