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§36.352. Other property plant and equipment expenses—Account 6510.

47 C.F.R. § 36.352

(a)
This account is used to record the expenses associated with (1) property held for future telecommunications use and (2) the provisioning of material and supplies.
(b)
The expenses in this account are apportioned among the operations based on the separation of Account 2001—Telecommunications Plant in Service.
Notes, amendments, and revision history

Authority

Authority: 47 U.S.C. 151, 152, 154(i) and (j), 201, 205, 220, 221(c), 254, 303(r), 403, 410, and 1302 unless otherwise noted.

Source

Source: 52 FR 17229, May 6, 1987, unless otherwise noted.