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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
32.6423 - Buried cable expense.
(a) This account shall include expenses associated with buried cable.
(b) Subsidiary record categories shall be maintained as provided in ? 32.2423(a) of subpart C.
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