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Title 47: Telecommunication
CHAPTER I: FEDERAL COMMUNICATIONS COMMISSION (CONTINUED)
SUBCHAPTER B: COMMON CARRIER SERVICES
PART 32: UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart E: Instructions for Expense Accounts
32.6563 - Amortization expense?tangible.
This account shall include only the amortization of costs included in Accounts 2681, Capital leases, and 2682, Leasehold improvements.
[69 FR 44607, July 27, 2004]
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