47 CFR 32.4040

§ 32.4040 Customers' deposits.

United States · 47 CFR — Telecommunication · Status: effective

Cite this

Citation: 47 CFR 32.4040, § 32.4040 Customers' deposits, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235307
Permanent ID: ys:prov:235307@1
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Full text

(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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.