{"data":{"id":"us/47-cfr-32.6533","jurisdiction":"us","citation":"47 CFR 32.6533","heading":"Testing expense.","body":"This account shall include costs incurred in testing telecommunications facilities from a testing facility (test desk or other testing system) to determine the condition of plant on either a routine basis or prior to assignment of the facilities; receiving, recording and analyzing trouble reports; testing to determine the nature and location of reported trouble condition; and dispatching repair persons or otherwise initiating corrective action. (Note also § 32.5999(b)(3) of this subpart.)","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":"ef8b618032fdf7da4eb5910d8f23969cbf537581d3c017df45f8012842d87048","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.6532","next":"us/47-cfr-32.6534"},"notice":"GroundRules: Original legal text. Not legal advice."}