{"data":{"id":"us/47-cfr-32.6422","jurisdiction":"us","citation":"47 CFR 32.6422","heading":"Underground cable expense.","body":"(a) This account shall include expenses associated with underground cable.\n(b) Subsidiary record categories shall be maintained as provided in § 32.2422(a) of subpart C.","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":"948ca47b0c1b6230e0058e657d8557aa43c61237d080bf8f23c6cc40a695f0a3","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.6421","next":"us/47-cfr-32.6423"},"notice":"GroundRules: Original legal text. Not legal advice."}