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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 47 - Telecommunication |
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Chapter I - Federal Communications Commission |
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SubChapter B - Common Carrier Services |
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Part 32 - Uniform System of Accounts for Telecommunications Companies |
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Subpart E - Instructions for Expense Accounts |
§ 32.6613 - Product advertising.
Latest version.
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§ 32.6613 Product advertising.
This account shall include costs incurred in developing and implementing promotional strategies to stimulate the purchase of products and services. This excludes nonproduct-related advertising, such as corporate image, stock and bond issue and employment advertisements, which shall be included in the appropriate functional accounts.