---
kind: "section"
citation: "47 C.F.R. § 36.352"
title: "47"
number: "36.352"
heading: "Other property plant and equipment expenses—Account 6510."
url: "https://uscodex.org/cfr/47/36.352"
---

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

- (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

### 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.