{"data":{"id":"us/47-cfr-32.6562","jurisdiction":"us","citation":"47 CFR 32.6562","heading":"Depreciation expense—property held for future telecommunications use.","body":"This account shall include the depreciation expense of capitalized costs included in Account 2002, Property held for future telecommunications use.","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":"0f81608b7bda2ed26357efc4405446e798bf812206eed115cb2f72042aed4bc9","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.6561","next":"us/47-cfr-32.6563"},"notice":"GroundRules: Original legal text. Not legal advice."}