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Code of Federal Regulations (Last Updated: July 5, 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 |
§ 32.6712 - Planning.
Latest version.
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Link to an amendment published at 67 FR 5696, Feb. 6, 2002. This amendment was delayed until Jan. 1, 2003, at 67 FR 20052, Apr. 24, 2002. This account shall include costs incurred in developing and evaluating long-term courses of action for the future operations of the company. This includes performing corporate organization and integrated long-range planning, including management studies, options and contingency plans, and economic strategic analysis.
Effective Date Note: At 67 FR 5696, Feb. 6, 2002, § 32.6712 was removed, effective Aug. 6, 2002. At 67 FR 20052, Apr. 24, 2002, the effective date was delayed until Jan. 1, 2003.