---
kind: "unit"
title: "47"
title_heading: "Telecommunication"
key: "chI/subchB/part32"
level: "part"
label: "Part 32"
heading: "Uniform System of Accounts for Telecommunications Companies"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/47/chI-subchB-part32"
sections_count: 192
---

# Part 32 — Uniform System of Accounts for Telecommunications Companies

Title 47 C.F.R. — Telecommunication › Chapter I — Federal Communications Commission › Subchapter B — Common Carrier Services

## Contents

- [Subpart A — Preface](/cfr/47/chI-subchB-part32-subpartA.md)
- [Subpart B — General Instructions](/cfr/47/chI-subchB-part32-subpartB.md)
- [Subpart C — Instructions for Balance Sheet Accounts](/cfr/47/chI-subchB-part32-subpartC.md)
- [Subpart D — Instructions For Revenue Accounts](/cfr/47/chI-subchB-part32-subpartD.md)
- [Subpart E — Instructions for Expense Accounts](/cfr/47/chI-subchB-part32-subpartE.md)
- [Subpart F — Instructions For Other Income Accounts](/cfr/47/chI-subchB-part32-subpartF.md)
- [Subpart G — Glossary](/cfr/47/chI-subchB-part32-subpartG.md)