TITLE 47 - TELECOMMUNICATION

CHAPTER I - FEDERAL COMMUNICATIONS COMMISSION

SUBCHAPTER B - COMMON CARRIER SERVICES

PART 32 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES

subpart c - INSTRUCTIONS FOR BALANCE SHEET ACCOUNTS

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.

[51 FR 43499, Dec. 2, 1986, as amended at 67 FR 5689, Feb. 6, 2002]