Code of Federal Regulations (Last Updated: July 5, 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 |
§ 32.6232 - Circuit equipment expense.
Latest version.
-
§ 32.6232 Circuit equipment expense.
(a) This account shall include expenses associated with circuit equipment. Circuit equipment expenses shall be maintained in the following subaccounts: 6232.1 Electronic, 6232.2 Optical.
(b) This subaccount 6232.1 Electronic shall include expenses associated with electronic circuit equipment.
(c) This subaccount 6232.2 Optical shall include expenses associated with optical circuit equipment.
[67 FR 5695, Feb. 6, 2002]