{"data":{"id":"us/47-cfr-32.6560","jurisdiction":"us","citation":"47 CFR 32.6560","heading":"Depreciation and amortization expenses.","body":"Companies shall use this account for expenses of the type and character detailed in Accounts 6561 through 6565.","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":"aa32e74b3cae0ea522e2aba599f76e2acd945541a1e10ef46b0e35e6be589684","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.6540","next":"us/47-cfr-32.6561"},"notice":"GroundRules: Original legal text. Not legal advice."}