{"data":{"id":"us/47-cfr-32.6611","jurisdiction":"us","citation":"47 CFR 32.6611","heading":"Product management and sales.","body":"This account shall include:\n(a) Costs incurred in performing administrative activities related to marketing products and services. This includes competitive analysis, product and service identification and specification, test market planning, demand forecasting, product life cycle analysis, pricing analysis, and identification and establishment of distribution channels.\n(b) Costs incurred in selling products and services. This includes determination of individual customer needs, development and presentation of customer proposals, sales order preparation and handling, and preparation of sales records.","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":"283a9c32f1d4cba74e072469a08907966d58034e683300866d4a2a16bca46437","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.6610","next":"us/47-cfr-32.6613"},"notice":"GroundRules: Original legal text. Not legal advice."}