Sec. 32.1181  Accounts receivable allowance--telecommunications.

    (a) This account shall be credited with amounts charged to Account 
5301, Uncollectible Revenue--Telecommunications, to provide for 
uncollectible amounts included in Account 1180, Telecommunications 
Accounts Receivable. There shall also be credited to this account 
amounts collected which previously had been written off through charges 
to this account and credits to Account 1180. There shall be charged to 
this account any amounts covered thereby which have been found to be 
impracticable of collection.
    (b) If no such allowance is maintained, uncollectible amounts shall 
be

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charged directly to Account 5301, Uncollectible Revenue--
Telecommunications.
    (c) Subsidiary record categories shall be maintained in order that 
the entity may separately report the amounts contained herein that 
relate to affiliates and nonaffiliates. Such subsidiary record 
categories shall be reported as required by part 43 of this Commission's 
Rules and Regulations.