47 CFR Subpart E
Instructions for Expense Accounts
February 16, 2021
§
32.5999
General
§
32.6110
Network support expenses
§
32.6112
Motor vehicle expense
§
32.6113
Aircraft expense
§
32.6114
Tools and other work equipment expense
§
32.6120
General support expenses
§
32.6121
Land and building expense
§
32.6122
Furniture and artworks expense
§
32.6123
Office equipment expense
§
32.6124
General purpose computers expense
§
32.6210
Central office switching expenses
§
32.6211
Non-digital switching expense
§
32.6212
Digital electronic switching expense
§
32.6220
Operator systems expense
§
32.6230
Central office transmission expense
§
32.6231
Radio systems expense
§
32.6232
Circuit equipment expense
§
32.6310
Information origination/termination expenses
§
32.6311
Station apparatus expense
§
32.6341
Large private branch exchange expense
§
32.6351
Public telephone terminal equipment expense
§
32.6362
Other terminal equipment expense
§
32.6410
Cable and wire facilities expenses
§
32.6411
Poles expense
§
32.6421
Aerial cable expense
§
32.6422
Underground cable expense
§
32.6423
Buried cable expense
§
32.6424
Submarine and deep sea cable expense
§
32.6426
Intrabuilding network cable expense
§
32.6431
Aerial wire expense
§
32.6441
Conduit systems expense
§
32.6510
Other property, plant and equipment expenses
§
32.6511
Property held for future telecommunications use expense
§
32.6512
Provisioning expense
§
32.6530
Network operations expense
§
32.6531
Power expense
§
32.6532
Network administration expense
§
32.6533
Testing expense
§
32.6534
Plant operations administration expense
§
32.6535
Engineering expense
§
32.6540
Access expense
§
32.6560
Depreciation and amortization expenses
§
32.6561
Depreciation expense—telecommunications plant in service
§
32.6562
Depreciation expense—property held for future telecommunications use
§
32.6563
Amortization expense—tangible
§
32.6564
Amortization expense—intangible
§
32.6565
Amortization expense—other
§
32.6610
Marketing
§
32.6611
Product management and sales
§
32.6613
Product advertising
§
32.6620
Services
§
32.6621
Call completion services
§
32.6622
Number services
§
32.6623
Customer services
§
32.6720
General and administrative
§
32.6790
Provision for uncollectible notes receivable
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