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Features of the original document layout such as columns, tables, line and letter spacing, pagination, and margins will not be preserved in the text version. If you need the complete document, download the WordPerfect version or Adobe Acrobat version, if available. Recently, it has come to our attention that there is a lack of uniformity among the carriers in accounting for work force reduction programs under Part 32. Some of these carriers propose to follow this same accounting under Part 32 while others propose to account for these programs under Part 32 as the programs are implemented. The reason for this letter, therefore, is to establish uniformity in accounting for these work force reduction programs and to remind carriers of the Commission's policy with respect to the application of GAAP under Part 32.