47 CFR 36.361
§ 36.361 Depreciation and amortization expenses—Account 6560.
United States · 47 CFR — Telecommunication · Status: effective
Cite this
- Citation
- 47 CFR 36.361, § 36.361 Depreciation and amortization expenses—Account 6560, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/235478
- Permanent ID
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Full text
(a) This account includes the depreciation expenses for telecommunications plant in service and for property held for future telecommunications use. It also includes the amortization expense for tangible and intangible asserts.
(b) Expenses recorded in this account shall be separated on the basis of the separation of the associated primary Plant Accounts or related categories.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.