Title 47

PART 32 SUBPART E

Subpart E - Instructions for Expense Accounts

47:2.0.1.1.7.5.67.1SECTION 32.5999
   32.5999 General.
47:2.0.1.1.7.5.67.2SECTION 32.6110
   32.6110 Network support expenses.
47:2.0.1.1.7.5.67.3SECTION 32.6112
   32.6112 Motor vehicle expense.
47:2.0.1.1.7.5.67.4SECTION 32.6113
   32.6113 Aircraft expense.
47:2.0.1.1.7.5.67.5SECTION 32.6114
   32.6114 Tools and other work equipment expense.
47:2.0.1.1.7.5.67.6SECTION 32.6120
   32.6120 General support expenses.
47:2.0.1.1.7.5.67.7SECTION 32.6121
   32.6121 Land and building expense.
47:2.0.1.1.7.5.67.8SECTION 32.6122
   32.6122 Furniture and artworks expense.
47:2.0.1.1.7.5.67.9SECTION 32.6123
   32.6123 Office equipment expense.
47:2.0.1.1.7.5.67.10SECTION 32.6124
   32.6124 General purpose computers expense.
47:2.0.1.1.7.5.67.11SECTION 32.6210
   32.6210 Central office switching expenses.
47:2.0.1.1.7.5.67.12SECTION 32.6211
   32.6211 Non-digital switching expense.
47:2.0.1.1.7.5.67.13SECTION 32.6212
   32.6212 Digital electronic switching expense.
47:2.0.1.1.7.5.67.14SECTION 32.6220
   32.6220 Operator systems expense.
47:2.0.1.1.7.5.67.15SECTION 32.6230
   32.6230 Central office transmission expense.
47:2.0.1.1.7.5.67.16SECTION 32.6231
   32.6231 Radio systems expense.
47:2.0.1.1.7.5.67.17SECTION 32.6232
   32.6232 Circuit equipment expense.
47:2.0.1.1.7.5.67.18SECTION 32.6310
   32.6310 Information origination/termination expenses.
47:2.0.1.1.7.5.67.19SECTION 32.6311
   32.6311 Station apparatus expense.
47:2.0.1.1.7.5.67.20SECTION 32.6341
   32.6341 Large private branch exchange expense.
47:2.0.1.1.7.5.67.21SECTION 32.6351
   32.6351 Public telephone terminal equipment expense.
47:2.0.1.1.7.5.67.22SECTION 32.6362
   32.6362 Other terminal equipment expense.
47:2.0.1.1.7.5.67.23SECTION 32.6410
   32.6410 Cable and wire facilities expenses.
47:2.0.1.1.7.5.67.24SECTION 32.6411
   32.6411 Poles expense.
47:2.0.1.1.7.5.67.25SECTION 32.6421
   32.6421 Aerial cable expense.
47:2.0.1.1.7.5.67.26SECTION 32.6422
   32.6422 Underground cable expense.
47:2.0.1.1.7.5.67.27SECTION 32.6423
   32.6423 Buried cable expense.
47:2.0.1.1.7.5.67.28SECTION 32.6424
   32.6424 Submarine and deep sea cable expense.
47:2.0.1.1.7.5.67.29SECTION 32.6426
   32.6426 Intrabuilding network cable expense.
47:2.0.1.1.7.5.67.30SECTION 32.6431
   32.6431 Aerial wire expense.
47:2.0.1.1.7.5.67.31SECTION 32.6441
   32.6441 Conduit systems expense.
47:2.0.1.1.7.5.67.32SECTION 32.6510
   32.6510 Other property, plant and equipment expenses.
47:2.0.1.1.7.5.67.33SECTION 32.6511
   32.6511 Property held for future telecommunications use expense.
47:2.0.1.1.7.5.67.34SECTION 32.6512
   32.6512 Provisioning expense.
47:2.0.1.1.7.5.67.35SECTION 32.6530
   32.6530 Network operations expense.
47:2.0.1.1.7.5.67.36SECTION 32.6531
   32.6531 Power expense.
47:2.0.1.1.7.5.67.37SECTION 32.6532
   32.6532 Network administration expense.
47:2.0.1.1.7.5.67.38SECTION 32.6533
   32.6533 Testing expense.
47:2.0.1.1.7.5.67.39SECTION 32.6534
   32.6534 Plant operations administration expense.
47:2.0.1.1.7.5.67.40SECTION 32.6535
   32.6535 Engineering expense.
47:2.0.1.1.7.5.67.41SECTION 32.6540
   32.6540 Access expense.
47:2.0.1.1.7.5.67.42SECTION 32.6560
   32.6560 Depreciation and amortization expenses.
47:2.0.1.1.7.5.67.43SECTION 32.6561
   32.6561 Depreciation expense - telecommunications plant in service.
47:2.0.1.1.7.5.67.44SECTION 32.6562
   32.6562 Depreciation expense - property held for future telecommunications use.
47:2.0.1.1.7.5.67.45SECTION 32.6563
   32.6563 Amortization expense - tangible.
47:2.0.1.1.7.5.67.46SECTION 32.6564
   32.6564 Amortization expense - intangible.
47:2.0.1.1.7.5.67.47SECTION 32.6565
   32.6565 Amortization expense - other.
47:2.0.1.1.7.5.67.48SECTION 32.6610
   32.6610 Marketing.
47:2.0.1.1.7.5.67.49SECTION 32.6611
   32.6611 Product management and sales.
47:2.0.1.1.7.5.67.50SECTION 32.6613
   32.6613 Product advertising.
47:2.0.1.1.7.5.67.51SECTION 32.6620
   32.6620 Services.
47:2.0.1.1.7.5.67.52SECTION 32.6621
   32.6621 Call completion services.
47:2.0.1.1.7.5.67.53SECTION 32.6622
   32.6622 Number services.
47:2.0.1.1.7.5.67.54SECTION 32.6623
   32.6623 Customer services.
47:2.0.1.1.7.5.67.55SECTION 32.6720
   32.6720 General and administrative.
47:2.0.1.1.7.5.67.56SECTION 32.6790
   32.6790 Provision for uncollectible notes receivable.