Goto Section: 32.6120 | 32.6122 | Table of Contents

FCC 32.6121
Revised as of September 1, 2021
Goto Year:2020 | 2022
  §  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.


Goto Section: 32.6120 | 32.6122

Goto Year: 2020 | 2022
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