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

47 CFR 32.6232: Circuit equipment 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 circuit equipment. Circuit equipment expenses shall be maintained in the following subaccounts: 6232.1 Electronic, 6232.2 Optical.

(b) This subaccount 6232.1 Electronic shall include expenses associated with electronic circuit equipment.

(c) This subaccount 6232.2 Optical shall include expenses associated with optical circuit equipment.

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

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