---
kind: "section"
citation: "47 C.F.R. § 32.6423"
title: "47"
number: "32.6423"
heading: "Buried cable expense."
url: "https://uscodex.org/cfr/47/32.6423"
---

# §32.6423. Buried cable expense.

- (a) This account shall include expenses associated with buried cable.
- (b) Subsidiary record categories shall be maintained as provided in [§ 32.2423(a)](/cfr/47/32.2423.md?p=a) of subpart C.

## Notes

### Authority

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

### Source

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