{"data":{"id":"us/47-cfr-32.6232","jurisdiction":"us","citation":"47 CFR 32.6232","heading":"Circuit equipment expense.","body":"(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.\n(b) This subaccount 6232.1 Electronic shall include expenses associated with electronic circuit equipment.\n(c) This subaccount 6232.2 Optical shall include expenses associated with optical circuit equipment.","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":"9dfcf77dddd08eb30167e433d048cb6569b73e6c1321e2c66375206e0d8500de","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.6231","next":"us/47-cfr-32.6310"},"notice":"GroundRules: Original legal text. Not legal advice."}