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 § 32.6562
47 CFR § 32.6562
Depreciation expense—property held for future telecommunications use
February 16, 2021
CFR

This account shall include the depreciation expense of capitalized costs included in Account 2002, Property held for future telecommunications use.

[69 FR 53652, Sept. 2, 2004]

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§ 32.6561 Depreciation expense—telecommunications plant in service
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§ 32.6563 Amortization expense—tangible

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