Section 32.101 - Structure of the balance sheet accountsThe Balance Sheet accounts shall be maintained as follows:
(a) Account 1120, Cash and equivalents, through Account 1500, Other jurisdictional assets-net, shall include assets other than regulated-fixed assets.(b) Account 2001, Telecommunications plant in service, through Account 2007, Goodwill, shall include the regulated-fixed assets.(c) Account 3100, Accumulated depreciation through Account 3400, Accumulated amortization-tangible, shall include the asset reserves except that reserves related to certain asset accounts will be included in the asset account. (See §§ 32.2005 , 32.2682 and 32.2690 .)(d) Account 4000, Current accounts and notes payable, through Account 4550, Retained earnings, shall include all liabilities and stockholders equity. 67 FR 5680 , Feb. 6, 2002, as amended at 82 FR 20840 , May 4, 2017