CFR › Title 47 › Part 32 › §32.642647 CFR §32.6426Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy link(a)This account shall include expenses associated with intrabuilding network cable.(b)Subsidiary record categories shall be maintained as provided in § 32.2426(a) of subpart C.