47 CFR § 32.6565
Amortization expense—other
February 16, 2021
(a) This account shall include only the amortization of costs included in Account 2005, Telecommunications plant adjustment.
(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.
(c) Subsidiary records shall be maintained so as to show the character of the amounts contained in this account.
[69 FR 44607, July 27, 2004]
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