{"data":{"id":"us/47-cfr-32.6621","jurisdiction":"us","citation":"47 CFR 32.6621","heading":"Call completion services.","body":"This account shall include costs incurred in helping customers place and complete calls, except directory assistance. This includes handling and recording; intercept; quoting rates, time and charges; and all other activities involved in the manual handling of calls.","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":"17b6902926d61c01e16c70b05a171d4409d0ba0b043ee53534394d54e8f31e14","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-32.6620","next":"us/47-cfr-32.6622"},"notice":"GroundRules: Original legal text. Not legal advice."}