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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. Currently, Part 32 of the Commission's Rules, the Uniform System of Accounts, has no revenue or expense accounts explicitly designated for recording universal service support payments and receipts. Because of recent changes in universal support mechanisms, we are issuing this letter to provide interim accounting guidance to assure that sufficiently detailed records are maintained to meet the Commission's information needs. Subsequently, we plan to initiate a rulemaking proceeding to determine whether Part 32 should be amended to establish new accounting rules for universal service support.