1. Regulations
  2. title 47
  3. chapter I-i1
  4. part 32
  5. subpart E
  6. § 32.6565

View all text of Subpart E [§ 32.5999 - § 32.6790]

§ 32.6565 - Amortization expense—other.

(a) This account shall include only the amortization of costs included in Account 2005, Telecommunications plant adjustment.

(b) This account shall also include lump-sum write offs of amounts of plant acquisition adjustment as provided for in § 32.2005(b)(3) of subpart C.

(c) Subsidiary records shall be maintained so as to show the character of the amounts contained in this account.

[69 FR 44607, July 27, 2004]

AUTHORITY: 47 U.S.C. 219, 220 as amended, unless otherwise noted.

SOURCE: 51 FR 43499, Dec. 2, 1986, unless otherwise noted.

CITE AS: 47 CFR 32.6565