{"data":{"id":"us/47-cfr-32.6563","jurisdiction":"us","citation":"47 CFR 32.6563","heading":"Amortization expense—tangible.","body":"This account shall include only the amortization of costs included in Accounts 2681, Capital leases, and 2682, Leasehold improvements.","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":"b7fb96847f8abde9b2eddefa7be88bfa4d3117ff40f218034a4d3a838c471d8e","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.6562","next":"us/47-cfr-32.6564"},"notice":"GroundRules: Original legal text. Not legal advice."}