§  32.4040   Customers' deposits.

   (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.

   [ 51 FR 43499 , Dec. 2, 1986, as amended at  67 FR 5689 , Feb. 6, 2002]

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