StacksVerified U.S. regulatory reference

47 CFR §36.361

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)This account includes the depreciation expenses for telecommunications plant in service and for property held for future telecommunications use. It also includes the amortization expense for tangible and intangible asserts.
  2. (b)Expenses recorded in this account shall be separated on the basis of the separation of the associated primary Plant Accounts or related categories.