{"data":{"id":"us/47-cfr-32.6310","jurisdiction":"us","citation":"47 CFR 32.6310","heading":"Information origination/termination expenses.","body":"Companies shall use this account for expenses of the type and character detailed in Accounts 6311 through 6362.","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":"d8606a9409aa8f037257d6f0b56218983f6d7792403701e76f14875ddebb4d5d","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.6232","next":"us/47-cfr-32.6311"},"notice":"GroundRules: Original legal text. Not legal advice."}