{"data":{"id":"us/47-cfr-32.6110","jurisdiction":"us","citation":"47 CFR 32.6110","heading":"Network support expenses.","body":"(a) Companies shall use this account for expenses of the type and character detailed in Accounts 6112 through 6114.\n(b) Credits shall be made to this account by companies for amounts transferred to Construction and/or other Plant Specific Operations Expense accounts. These amounts shall be computed on the basis of direct labor hours.","path":["Title 47—Telecommunication","CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION","SUBCHAPTER B—COMMON CARRIER SERVICES","PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES","Subpart E—Instructions for Expense Accounts"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-47.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:28Z","sha256":"9122c1f8d015cada17f3eb477ca739c6a7f3ed3b6b95b45dd17fe03fb4e24432","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.5999","next":"us/47-cfr-32.6112"},"notice":"GroundRules: Original legal text. Not legal advice."}