Goto Section: 32.6120 | 32.6122 | Table of Contents

FCC 32.6121
Revised as of October 2, 2015
Goto Year:2014 | 2016
§ 32.6121   Land and building expense.

   (a) This account shall include expenses associated with land and buildings
   (excluding amortization of leasehold improvements). This account shall also
   include janitorial service, cleaning supplies, water, sewage, fuel and guard
   service, and electrical power.

   (b) The cost of electrical power used to operate the telecommunications
   network shall be charged to Account 6531, Power Expense, and the cost of
   separately  metered  electricity  used for operating specific types of
   equipment,  such as computers, shall be charged to the expense account
   appropriate for such use.

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Goto Section: 32.6120 | 32.6122

Goto Year: 2014 | 2016
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