Goto Section: 32.6534 | 32.6540 | Table of Contents

FCC 32.6535
Revised as of October 1, 2019
Goto Year:2018 | 2020
  § 32.6535   Engineering expense.

   (a) This account shall include costs incurred in the general
   engineering of the telecommunications plant which are not directly
   chargeable to an undertaking or project. This includes developing input
   to the fundamental planning process, performing preliminary work or
   advance planning in connection with potential undertakings, and
   performing special studies of an engineering nature.

   (b) Credits shall be made to this account for amounts transferred to
   construction accounts. These amounts shall be computed on the basis of
   direct labor hours. (See § 32.2000(c)(2)(ii) of subpart C.)

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Goto Section: 32.6534 | 32.6540

Goto Year: 2018 | 2020
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