§32.6565. Amortization expense—other.

47 C.F.R. § 32.6565

(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.

Notes, amendments, and revision history

[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.

[69 FR 44607, July 27, 2004]