§ 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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