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Regulations last checked for updates: Feb 06, 2026
Title 47 - Telecommunication last revised: Jan 30, 2026
All Titles
Title 47
Chapter I
Part 32
Subpart E - Subpart E—Instructions for Expense Accounts
View all text of Subpart E [§ 32.5999 - § 32.6790]
§ 32.6790 - Provision for uncollectible notes receivable.
This account shall be charged with amounts concurrently credited to Account 1170, Receivables.
[67 FR 5697, Feb. 6, 2002]
authority:
47 U.S.C. 219
,
220
,
unless
source:
51 FR 43499, Dec. 2, 1986, unless otherwise noted.
cite as:
47 CFR 32.6790
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