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
32.6561 - Depreciation expense?telecommunications plant in service.
This account shall include the depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive.
[69 FR 44607, July 27, 2004]