---
kind: "section"
citation: "47 C.F.R. § 32.6565"
title: "47"
number: "32.6565"
heading: "Amortization expense—other."
url: "https://uscodex.org/cfr/47/32.6565"
---

# §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)](/cfr/47/32.2005.md?p=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

[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]