• § 32.101 - Structure of the balance sheet accounts.

• § 32.102 - Nonregulated investments.

• § 32.103 - Balance sheet accounts for other than regulated-fixed assets to be maintained.

• § 32.1120 - Cash and equivalents.

• § 32.1170 - Receivables.

• § 32.1171 - Allowance for doubtful accounts.

• § 32.1191 - Accounts receivable allowance—other.

• § 32.1220 - Inventories.

• § 32.1280 - Prepayments.

• § 32.1350 - Other current assets.

• § 32.1406 - Nonregulated investments.

• § 32.1410 - Other noncurrent assets.

• § 32.1438 - Deferred maintenance and retirements.

• § 32.1500 - Other jurisdictional assets—net.

• § 32.2000 - Instructions for telecommunications plant accounts.

• § 32.2001 - Telecommunications plant in service.

• § 32.2002 - Property held for future telecommunications use.

• § 32.2003 - Telecommunications plant under construction.

• § 32.2005 - Telecommunications plant adjustment.

• § 32.2006 - Nonoperating plant.

• § 32.2007 - Goodwill.

• § 32.2110 - Land and support assets.

• § 32.2111 - Land.

• § 32.2112 - Motor vehicles.

• § 32.2113 - Aircraft.

• § 32.2114 - Tools and other work equipment.

• § 32.2121 - Buildings.

• § 32.2122 - Furniture.

• § 32.2123 - Office equipment.

• § 32.2124 - General purpose computers.

• § 32.2210 - Central office—switching.

• § 32.2211 - Non-digital switching.

• § 32.2212 - Digital electronic switching.

• § 32.2220 - Operator systems.

• § 32.2230 - Central office—transmission.

• § 32.2231 - Radio systems.

• § 32.2232 - Circuit equipment.

• § 32.2310 - Information origination/termination.

• § 32.2311 - Station apparatus.

• § 32.2341 - Large private branch exchanges.

• § 32.2351 - Public telephone terminal equipment.

• § 32.2362 - Other terminal equipment.

• § 32.2410 - Cable and wire facilities.

• § 32.2411 - Poles.

• § 32.2421 - Aerial cable.

• § 32.2422 - Underground cable.

• § 32.2423 - Buried cable.

• § 32.2424 - Submarine & deep sea cable.

• § 32.2426 - Intrabuilding network cable.

• § 32.2431 - Aerial wire.

• § 32.2441 - Conduit systems.

• § 32.2680 - Amortizable tangible assets.

• § 32.2681 - Finance leases.

• § 32.2682 - Leasehold improvements.

• § 32.2690 - Intangibles.

• § 32.3000 - Instructions for balance sheet accounts—depreciation and amortization.

• § 32.3100 - Accumulated depreciation.

• § 32.3200 - Accumulated depreciation—held for future telecommunications use.

• § 32.3300 - Accumulated depreciation—nonoperating.

• § 32.3400 - Accumulated amortization—tangible.

• § 32.3410 - Accumulated amortization—capitalized finance leases.

• § 32.3999 - Instructions for balance sheet accounts—liabilities and stockholders' equity.

• § 32.4000 - Current accounts and notes payable.

• § 32.4040 - Customers' deposits.

• § 32.4070 - Income taxes—accrued.

• § 32.4080 - Other taxes—accrued.

• § 32.4100 - Net current deferred operating income taxes.

• § 32.4110 - Net current deferred nonoperating income taxes.

• § 32.4130 - Other current liabilities.

• § 32.4200 - Long term debt and funded debt.

• § 32.4300 - Other long-term liabilities and deferred credits.

• § 32.4320 - Unamortized operating investment tax credits—net.

• § 32.4330 - Unamortized nonoperating investment tax credits—net.

• § 32.4340 - Net noncurrent deferred operating income taxes.

• § 32.4341 - Net deferred tax liability adjustments.

• § 32.4350 - Net noncurrent deferred nonoperating income taxes.

• § 32.4361 - Deferred tax regulatory adjustments—net.

• § 32.4370 - Other jurisdictional liabilities and deferred credits—net.

• § 32.4510 - Capital stock.

• § 32.4520 - Additional paid-in capital.

• § 32.4530 - Treasury stock.

• § 32.4540 - Other capital.

• § 32.4550 - Retained earnings.