47 CFR 32.6565
§ 32.6565 Amortization expense—other.
United States · 47 CFR — Telecommunication · Status: effective
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- Citation
- 47 CFR 32.6565, § 32.6565 Amortization expense—other, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235390
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Full text
(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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.