Goto Section: 32.6564 | 32.6610 | Table of Contents

FCC 32.6565
Revised as of September 1, 2021
Goto Year:2020 | 2022
  §  32.6565   Amortization expense—other.

   (a) This account shall include only the amortization of costs included
   in Account 2005, Telecommunications plant adjustment.

   (b) This account shall also include lump-sum write offs of amounts of
   plant acquisition adjustment as provided for in § 32.2005(b)(3) of
   subpart C.

   (c) Subsidiary records shall be maintained so as to show the character
   of the amounts contained in this account.

   [ 69 FR 44607 , July 27, 2004]


Goto Section: 32.6564 | 32.6610

Goto Year: 2020 | 2022
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