---
kind: "section"
citation: "47 C.F.R. § 32.6540"
title: "47"
number: "32.6540"
heading: "Access expense."
url: "https://uscodex.org/cfr/47/32.6540"
---

# §32.6540. Access expense.

- (a) This account shall include amounts paid by interexchange carriers or other exchange carriers to another exchange carrier for the provision of carrier's carrier access.
- (b) Subsidiary record categories shall be maintained in order that the entity may separately report interstate and intrastate carrier's carrier expense. Such subsidiary record categories shall be reported as required by [part 43](/cfr/47/part43.md) of this Commission's Rules and Regulations.

## Notes

### Amendments

[52 FR 43917, Nov. 17, 1987]

### Authority

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

### Source

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

### Amendments

[52 FR 43917, Nov. 17, 1987]