---
kind: "section"
citation: "47 C.F.R. § 32.6561"
title: "47"
number: "32.6561"
heading: "Depreciation expense—telecommunications plant in service."
url: "https://uscodex.org/cfr/47/32.6561"
---

# §32.6561. Depreciation expense—telecommunications plant in service.


This account shall include the depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive.


## Notes

### Amendments

[69 FR 44607, July 27, 2004]

### 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

[69 FR 44607, July 27, 2004]