TITLE 47 - TELECOMMUNICATION

CHAPTER I - FEDERAL COMMUNICATIONS COMMISSION

SUBCHAPTER B - COMMON CARRIER SERVICES

PART 32 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES

subpart b - GENERAL INSTRUCTIONS

32.26 - Materiality.

Companies shall follow this system of accounts in recording all financial and statistical data irrespective of an individual item's materiality under GAAP, unless a waiver has been granted under the provisions of 32.18 of this subpart to do otherwise.