Title 47

SECTION 32.6565

32.6565 Amortization expense - other.

§ 32.6565 Amortization expense - other.

(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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