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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. Since the release of this Order, we have received several inquiries requesting guidance as to what Part 32 accounts should be used to record postretirement benefits accounted for under SFAS-106. The purpose of this letter is to provide the requested guidance with respect to accounting for postretirement benefits under SFAS-106 in Part 32 and to address other implementation issues which we believe will surface as more carriers begin adopting this methodology. The following Part 32 accounts shall be used to record the effects of SFAS-106 on carrier regulatory books of account.