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Federal Communications Commission-Continued

Telephone and telegraph common carriers-Continued

Extension of lines and discontinuance of service by carriers, 47 Part 63
Applications:

Contents of, 47 §§ 63.500-63.507

Form, copies, etc., 47 §§ 63.51-63.53

Discontinuance, reduction and impairment of service; procedure, 47 §§ 63.60-63.68, 63.90

Extensions and supplements; applications for, authority, etc., 47
$$ 63.01-63.06

Foreign telegraph communications, United States Government. See United
State Government foreign and overseas telegraph communications.
Franks, telephone and telegraph, 47 Part 41

Application of rules to carriers, services, and persons, 47 §§ 41.11-41.13
Definitions of terms, 47 § 41.1

Franks not conforming declared void, 47 § 41.32
Limitation and form of issuance:

Amount of free service permitted, 47 § 41.21
Name of person, 47 § 41.22

Records and reports, 47 § 41.31

Government foreign and overseas telegraph communications. See United
State Government foreign and overseas telegraph communications.
Hearings, etc. See Practice and procedure, above.

Interlocking directorates; applications to hold, under section 212 of Com-
munications Act of 1934, 47 Part 62

Application for authorization, 47 §§ 62.1-62.23

Change in status; Commission to be informed, 47 § 62.25
Different or additional positions with same companies, 47 § 62.24

International and coastal radiotelegraph carriers; reports to be filed with
Commission, 47 § 1.847

Overseas telegraph communications, United States Government.

See

United States Government foreign and overseas telegraph communications.

Records of carriers, preservation of, (instructions as to protection and storage, index, microfilming, destruction, etc.):

Telephone carriers, 47 Part 45

List of records, 47 § 45.8

Wire-telegraph, ocean-cable, and radiotelegraph carriers, 47 Part 46

List of records, 47 § 46.9

Reduction of service. See Extension of lines and discontinuance of service
by carriers.

Reports of communications common carriers and their affiliates, 47 Part 43
Applicability, 47 § 43.01

Annual reports of carriers and affiliates, 47 § 43.21

Contracts and concessions; filing of copies of, 47 § 43.51

Monthly reports of carriers, 47 § 43.31

Reports respecting various matters:

Depreciation rates, changes in, 47 § 43.43

Foreign administrations or companies, negotiations with, 47 § 43.52
International telegraph charges, division of, 47 § 43.53

Pensions and benefits, 47 § 43.42

Services performed, 47 § 43.54

Reports to be filed with Commission, 47 §§ 1.544-1.560

Show cause orders, rules concerning, 47 § 1.591

Speed of service studies, domestic telegraph, 47 §§ 64.201-64.283
Definitions, 47 §§ 64.201-64.209

General provisions; instructions, reports, tallying, etc., 47 §§ 64.221-
64.227

Tallying:

Message center speed of service; tally routine:

Manually operated message centers, 47 §§ 64.241-64.246

Reperforator operated message centers, 47 §§ 64.251-64.253

Origin to destination speed of service; tally routine:
Messages delivered by messenger, 47 §§ 64.281-64.283
Messages delivered by telephone, 47 § 64.271

Federal Communications Commission-Continued

Telephone and telegraph common carriers-Continued

Speed of service studies, domestic telegraph, 47 §§ 64.201-64.283-Continued
Tallying-Continued

Origin to destination speed of service; tally routine-Continued
Messages delivered by teleprinter private tieline, 47 §§ 64.261-
64.265

Suspension of tallying, 47 § 64.225

Types of messages to be tallied at message centers, 47 § 64.224

Tariffs, 47 Part 61

Alaskan carriers and licensees of mobile radio stations; special rules, 47 § 61.138

Application; effective date, 47 § 61.1

Book tariffs and supplements; special rules, 47 §§ 61.91-61.96
Definitions, 47 §§ 61.11-61.20

Filing of, 47 § 1.541

General rules for tariffs and supplements; transmittal, copies, form,
composition, charges for various services, posting, etc., 47 §§ 61.31-
61.37, 61.51-61.74

Loose-leaf tariffs and supplements; special rules, 47 §§ 61.111-61.119
Pamphlet tariffs and supplements; special rules, 47 §§ 61.111-61.119
Special permissions; application for, etc., 47 §§ 61.151-61.153

Successor carriers; adoption of tariffs and other documents of prede-
cessor carriers, 47 §§ 61.171-61.174

Suspensions, 47 §§ 61.191-61.193

Procedures, 47 § 1.590

Through service, special rules applicable to; schedules, concurrences, etc., 47 §§ 61.131-61.138

Telegraph speed of service studies. See Speed of service studies.

Traffic damage claims, 47 § 64.1

Uniform system of accounts, for telephone and telegraph companies, etc.:
Ocean-cable carriers. See Telegraph carriers.

Radiotelegraph carriers. See Telegraph carriers.

Telegraph carriers (radiotelegraph, wire-telegraph, and ocean-cable carriers):

Radiotelegraph carriers, 47 Part 34

Applicability; carriers subject to this system of accounts, 47

§ 34.01-1

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Clearing accounts:

Instructions, 47 §§ 34.90-1, 34.90-2

Prescribed accounts, 47 §§ 34.9010-34.9035

Definitions, 47 § 34.02-1

Depreciation accounting; instructions, 47 §§ 34.04-1—34.04-4

Income and earned-surplus accounts:

Earned surplus accounts:

Charges, 47 §§ 34.8299-34.8399

Credits, 47 §§ 34.8110, 34.8199

Federal Communications Commission-Continued

Telephone and telegraph common carriers-Continued
Uniform system of accounts-Continued
Telegraph carriers-Continued

Radiotelegraph carriers, 47 Part 34-Continued
Income and earned-surplus accounts-Continued
Income accounts:

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Instructions:

Depreciation accounting, 47 §§ 34.04-1-34.04-4
General, 47 §§ 34.03-1-34.03-18

Primary operating expense accounts for class B carriers,
47 § 34.05-2

Primary operating revenue accounts for class B carriers, 47 § 34.05-1

Operated plant accounts:

Instructions, 47 §§ 34.1-1-34.1-99

List of units to be used in connection with operated plant retired, 47 § 34.1-6

Prescribed accounts:

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Furniture and office equipment, 47 § 34.51

Intangibles, 47 §§ 34.81-34.89

Mobile station equipment, 47 §§ 34.61, 34.69

Other plant accounts, 47 §§ 34.91, 34.92

Real estate, 47 §§ 34.11-34.14

Work equipment, 47 §§ 34.71-34.73

Operating-expense accounts:

Instructions, 47 §§ 34.41-1-34.41-99

Class B carriers, primary operating expense accounts; instructions, 47 § 34.05-2

Prescribed accounts:

Administrative expenses, 47 §§ 34.4310-34.4399
Conducting-operations expenses, 47 §§ 34.4210-34.4299
General expenses, 47 §§ 34.4410-34.4499

Maintenance expenses, 47 §§ 34.4110-34.4199

Operating-revenue accounts:

Instructions, 47 §§ 34.31-1-34.31-99

Class B carriers, primary operating revenue accounts; instructions, 47 § 34.05-1

Prescribed accounts:

Domestic message revenue, 47 §§ 34.3100-34.3199
Marine message revenue, 47 §§ 34.3300-34.3399
Nontransmission revenues, 47 §§ 34.3800-34.3899
Other telecommunication revenues, 47 §§ 34.3910,

34.3928

Federal Communications Commission-Continued

Telephone and telegraph common carriers-Continued
Uniform system of accounts-Continued
Telegraph carriers-Continued

Radiotelegraph carriers, 47 Part 34-Continued
Operating-revenue accounts-Continued
Prescribed accounts-Continued

Other transmission revenue, 47 §§ 34.3700-34.3799
Transoceanic message revenue, 47 §§ 34.3200-34.3299

Reporting requirements, 47 §§ 34.06-1, 34.06-2

Retirement units; list of units to be used in connection with operated plant retired, 47 § 34.1-6-1

Wire-telegraph and ocean-cable carriers, 47 Part 35

Applicability; carriers subject to this system of accounts, 47 § 35.01-1

Balance-sheet accounts:

Instructions, 47 §§ 35.10-1-35.10-99
Prescribed accounts:

Capital stock, 47 §§ 35.2410-35.2425

Capital surplus, 47 ss 35.2510-35.2599

Communication plant, 47 §§ 35.1000-35.1599

Current assets, 47 §§ 35.1710-35.1749

Receivables from nonaffiliates, 47 § 35.175135.1799

Current liabilities, 47 §§ 35.2101-35.2129

Liability accruals, 47 §§ 35.2164-35.2199

Payables to nonaffiliates, 47 §§ 35.2131-35.2160

Deferred charges, 47 §§ 35.1910-35.1999

Deferred credits, 47 §§ 35.2310-35.2399

Earned surplus, 47 §§ 35.2610-35.2699

Investments and funds, 47 §§ 35.1610-35.1699

Long-term debt, 47 §§ 35.2010-35.2099

Prepayments, 47 §§ 35.1810-35.1899

Provisions for future settlements, 47 §§ 35.2210–

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Depreciation accounting, 47 §§ 35.04-1-35.04-4

General, 47 §§ 35.03-1-35.03-21

Primary operating-expense account for Class B carriers,

47 § 35.02-2

Federal Communications Commission-Continued

Telephone and telegraph common carriers-Continued
Uniform system of accounts-Continued

Telegraph carriers-Continued

Wire-telegraph and ocean-cable carriers, 47 Part 35—Continued
Instructions-Continued

Primary operating-revenue accounts for Class B carriers,
47 $ 35.05-1

Operated plant accounts:

Instructions, 47 §§ 35.1-1-35.1-99

List of retirement units to be used in connection with operating plant additions, retirements and replacements, 47 § 35.1-6-1

Prescribed accounts:

Inside communication plant, 47 §§ 35.41-35.59
Intangibles, 47 §§ 35.81-35.89

Office and messenger equipment, 47 §§ 35.61-35.69
Other plant accounts, 47 §§ 35.91, 35.92

Outside communication lines, 47 §§ 35.21-35.31
Real estate, 47 § 35.11-35.15

Work equipment, 47 §§ 35.71-35.78

Operating-expense accounts:

Instructions, 47 §§ 35.41-1-35.41-99

Class B carriers, primary operating expense accounts; instructions, 47 § 35.02-2

Prescribed accounts:

Administrative expenses, 47 §§ 35.4410-35.4499
Conducting-operations expenses, 47 §§ 35.4211-35.4299
General expenses, 47 §§ 35.4311-35.4399

Maintenance expenses, 47 §§ 35.4101-35.4199

Operating-revenue accounts:

Instructions, 47 §§ 35.31-1-35.31-99

Class B carriers, primary operating revenue accounts; instructions, 47 § 35.05-1

Prescribed accounts:

Other telecommunication revenues, 47 §§ 35.3910,

35.3925

Other transmission revenue, 47 §§ 35.3700-35.3899
Terminal commission revenues, 47 § 35.3350

Transoceanic message revenues, 47 §§ 35.3210-35.3299
Wire-telegraph nontransmission revenues, 47
§§ 35.3410-35.3499

Wire-telegraph transmission revenues, 47 §§ 35.311035.3199

Reporting requirements, 47 §§ 35.06-1, 35.06-2

Retirement units; list of units to be used in connection with operating plant additions, retirements and replacements, 47 § 35.1-6-1

Telephone companies:

Class A and Class B companies, 47 Part 31

Balance-sheet accounts:

Assets:

Current assets, 47 §§ 31.113-31.123

Other assets; subscriptions to capital stock and to

funded debt, 47 §§ 31.126, 31.127

Deferred credits and reserves, 47 §§ 31.168-31.179.

Earned surplus, 47 §§ 31.180-31.181

Instructions for, 47 §§ 31.1-10-31.1-18

Investments, 47 §§ 31.100:1-31.105

Liabilities:

Accrued liabilities not due, 47 § 31.166, 31.167

Current liabilities, 47 §§ 31.158:1-31.165

Long-term debt, 47 §§ 31.154:1-31.157

Prepaid accounts and deferred charges, 47 §§ 31.129-31.139
Stock, 47 §§ 31.150-31.153:2

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