Part 32 Uniform System of Accounts

The Uniform System of Accounts (USOA) is an historical financial accounting system that, among other things, prescribes a chart of accounts and directs telephone companies how to record certain transactions in their books of account. In 2017, the Commision released the Part 32 Order, which minimized the compliance burdens imposed by the USOA on price cap and rate-of-return companies, while ensuring that the Commission retains access to the information it needs to fulfill its regulatory duties.

The latest form for Part 32 Uniform System of Accounts expires 2026-11-30 and can be found here.