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Federal regulations · Through 2026-08-25 · Newer source version available

47 CFR 32.6212: Digital electronic switching expense.

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Where this section sits in the code
  1. Title 47—Telecommunication
  2. CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION
  3. SUBCHAPTER B—COMMON CARRIER SERVICES
  4. PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
  5. Subpart E—Instructions for Expense Accounts

(a) This account shall include expenses associated with digital electronic switching. Digital electronic switching expenses shall be maintained in the following subaccounts: 6212.1 Circuit, 6212.2 Packet.

(b) This subaccount 6212.1 Circuit shall include expenses associated with digital electronic switching equipment used to provide circuit switching.

(c) This subaccount 6212.2 Packet shall include expenses associated with digital electronic switching equipment used to provide packet switching.

Collected 2026-08-27T02:26:28Z. Source file · JSON

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