Part 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS
- Section 710.1 - Adoption of 47 CFR 32 by Reference
- Section 710.3 - Authority
- Section 710.4 - Communications Act
- Section 710.11 - Classification of companies
- Section 710.13 - Accounts - General
- Section 710.14 - Regulated accounts
- Section 710.16 - Changes in accounting standards
- Section 710.17 - Interpretation of accounts
- Section 710.18 - Waivers
- Section 710.19 - Address for reports and correspondence
- Section 710.22 - Comprehensive interperiod tax allocation
- Section 710.23 - Nonregulated activities
- Section 710.25 - Unusual items and contingent liabilities (Repealed)
- Section 710.27 - Transactions with affiliates
- Section 710.100 - List of retirement units (Repealed)
- Section 710.105 - Retirement units for use in conjunction with Account 2112 "Motor vehicles" (Repealed)
- Section 710.110 - Retirement units for use in conjunction with Account 2113 "Aircraft" (Repealed)
- Section 710.115 - Retirement units for use in conjunction with Account 2114 "Special purpose vehicles" (Repealed)
- Section 710.120 - Retirement units for use in conjunction with Account 2115 "Garage work equipment" (Repealed)
- Section 710.125 - Retirement units for use in conjunction with Account 2116 "Other work equipment" (Repealed)
- Section 710.130 - Retirement units for use in conjunction with Account 2121 "Buildings" (Repealed)
- Section 710.135 - Retirement units for use in conjunction with Account 2122 "Furniture"(Repealed)
- Section 710.140 - Retirement units for use in conjunction with Account 2123.1 "Office support equipment" (Repealed)
- Section 710.145 - Retirement units for use in conjunction with Account 2123.2 "Company communications equipment" (Repealed)
- Section 710.150 - Retirement units for use in conjunction with Account 2124 "General purpose computers" (Repealed)
- Section 710.155 - Retirement units for use in conjunction with Account 2211 "Analog electronic switching" (Repealed)
- Section 710.160 - Retirement units for use in conjunction with Account 2212 "Digital electronic switching" (Repealed)
- Section 710.165 - Retirement units for use in conjunction with Account 2215 "Electro-mechanical switching" (Repealed)
- Section 710.170 - Retirement units for use in conjunction with Account 2220 "Operator system" (Repealed)
- Section 710.175 - Retirement units for use in conjunction Account 2231 "Radio system" (Repealed)
- Section 710.180 - Retirement units for use in conjunction with Account 2232 "Circuit equipment" (Repealed)
- Section 710.185 - Retirement units for use in conjunction with Account 2321 "Customer premises wiring" (Repealed)
- Section 710.190 - Retirement units for use in conjunction with Account 2351 "Public telephone equipment" (Repealed)
- Section 710.200 - Retirement units for use in conjunction with Account 2362 "Other terminal equipment" (Repealed)
- Section 710.205 - Retirement units for use in conjunction with Account 2411 "Poles" (Repealed)
- Section 710.210 - Retirement units for use in conjunction with Account 2421 "Aerial cable" (Repealed)
- Section 710.215 - Retirement units for use in conjunction with Account 2422 "Underground cable" (Repealed)
- Section 710.220 - Retirement units for use in conjunction with Account 2423 "Buried cable" (Repealed)
- Section 710.225 - Retirement units for use in conjunction with Account 2424 "Submarine cable" (Repealed)
- Section 710.230 - Retirement units for use in conjunction with Account 2426 "Intrabuilding network cable" (Repealed)
- Section 710.235 - Retirement units for use in conjunction with Account 2431 "Aerial wire" (Repealed)
- Section 710.240 - Retirement units for use in conjunction with Account 2441 "Underground conduit" (Repealed)
- Section 710.1120 - Cash and equivalents
- Section 710.1160 - Account 1160 Temporary investments (Repealed)
- Section 710.1170 - Account 1170 Receivables
- Section 710.1171 - Account 1171 Allowance for doubtful accounts
- Section 710.1180 - Account 1180 Telecommunications accounts receivable (Repealed)
- Section 710.1181 - Account 1181 Accounts receivable allowance - Telecommunications (Repealed)
- Section 710.1190 - Account 1190 Other accounts receivable (Repealed)
- Section 710.1191 - Account 1191 Accounts receivable allowance - Other (Repealed)
- Section 710.1200 - Account 1200 Notes receivable (Repealed)
- Section 710.1201 - Account 1201 Notes receivable allowance (Repealed)
- Section 710.1401 - Account 1401 Investments in affiliated companies (Repealed)
- Section 710.1410 - Account 1410 Other noncurrent assets
- Section 710.1438 - Account 1438 Deferred maintenance and retirements (Repealed)
- Section 710.2000 - Instructions for telecommunications plant accounts
- Section 710.2002 - Account 2002 Property held for future telecommunications use
- Section 710.2003 - Account 2003 Telecommunications plant under construction
- Section 710.2231 - Account 2231 Radio system (Repealed)
- Section 710.2232 - Account 2232 Circuit equipment
- Section 710.2690 - Account 2690 Intangibles
- Section 710.4000 - Account 4000 Current accounts and notes payable
- Section 710.4010 - Account 4010 Accounts payable (Repealed)
- Section 710.4020 - Account 4020 Notes payable (Repealed)
- Section 710.4100 - Account 4100 Net current deferred operating income taxes
- Section 710.4110 - Account 4110 Net current deferred nonoperating income taxes
- Section 710.4340 - Account 4340 Net noncurrent deferred operating income taxes
- Section 710.4350 - Account 4350 Net noncurrent deferred nonoperating income taxes
- Section 710.4999 - General Revenue Accounts
- Section 710.5003 - Account 5003 Cellular mobile revenue
- Section 710.5082 - Account 5082 Switched access revenue
- Section 710.5083 - Account 5083 Special access revenue
- Section 710.5200 - Account 5200 Miscellaneous revenue (Repealed)
- Section 710.5999 - General - Expense Accounts (Repealed)
- Section 710.6540 - Account 6540 Access expense
- Section 710.6620 - Account 6620 Services (Repealed)
- Section 710.6720 - Account 6720 General and administrative
- Section 710.7250 - Account 7250 Provision for deferred operating income taxes - net
- Section 710.7400 - Account 7400 Nonoperating taxes
- Section 710.7450 - Account 7450 Provision for deferred nonoperating income taxes - net
- Section 710.9000 - Glossary of Terms