{"data":{"id":"us/47-cfr-32.6561","jurisdiction":"us","citation":"47 CFR 32.6561","heading":"Depreciation expense—telecommunications plant in service.","body":"This account shall include the depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive.","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":"4a00ef5ff92e222a472ebaebfbec226ba2bb94a4e65a2baa3f7b2f315bdb0691","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.6560","next":"us/47-cfr-32.6562"},"notice":"GroundRules: Original legal text. Not legal advice."}