StacksVerified U.S. regulatory reference

47 CFR §32.6565

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)This account shall include only the amortization of costs included in Account 2005, Telecommunications plant adjustment.
  2. (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.
  3. (c)Subsidiary records shall be maintained so as to show the character of the amounts contained in this account.