Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 47 - Telecommunication |
Chapter I - Federal Communications Commission |
SubChapter B - Common Carrier Services |
Part 32 - Uniform System of Accounts for Telecommunications Companies |
Subpart E - Instructions for Expense Accounts |
§ 32.6110 - Network support expenses.
Latest version.
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§ 32.6110 Network support expenses.
(a) Class B telephone companies Companies shall use this account for expenses of the type and character required of Class A companies detailed in Accounts 6112 through 6114.
(b) Credits shall be made to this account by Class B companies for amounts transferred to Construction and/or other Plant Specific Operations Expense accounts. These amounts shall be computed on the basis of direct labor hours.