Goto Section: 32.6534 | 32.6540 | Table of Contents
Revised as of September 1, 2021
Goto Year: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.)
Goto Section: 32.6534 | 32.6540
Goto Year: 2020 |
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