1. LawStack
  2. Title 47 - Telecommunication
  3. Chapter I - FEDERAL COMMUNICATIONS COMMISSION
  4. Subchapter B - COMMON CARRIER SERVICES
  5. Part 32 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
  6. Subpart E - Instructions for Expense Accounts
  7. 47 CFR § 32.6561
47 CFR § 32.6561
Depreciation expense—telecommunications plant in service
February 16, 2021
CFR

This account shall include the depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive.

[69 FR 44607, July 27, 2004]

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§ 32.6560 Depreciation and amortization expenses
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§ 32.6562 Depreciation expense—property held for future telecommunications use

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