---
kind: "section"
citation: "47 C.F.R. § 36.361"
title: "47"
number: "36.361"
heading: "Depreciation and amortization expenses—Account 6560."
url: "https://uscodex.org/cfr/47/36.361"
---

# §36.361. Depreciation and amortization expenses—Account 6560.

- (a) This account includes the depreciation expenses for telecommunications plant in service and for property held for future telecommunications use. It also includes the amortization expense for tangible and intangible asserts.
- (b) Expenses recorded in this account shall be separated on the basis of the separation of the associated primary Plant Accounts or related categories.

## 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.