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

47 CFR 32.6540: Access 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 amounts paid by interexchange carriers or other exchange carriers to another exchange carrier for the provision of carrier's carrier access.

(b) Subsidiary record categories shall be maintained in order that the entity may separately report interstate and intrastate carrier's carrier expense. Such subsidiary record categories shall be reported as required by part 43 of this Commission's Rules and Regulations.

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

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