Subpart E—Instructions for Expense Accounts

1. CFR
2. ›
3. Title 47
4. ›
5. Chapter I
6. ›
7. Part 32
8. ›
9. Subpart E

Sections

Section numbering in the official eCFR can be non-consecutive. Omitted section numbers are not treated here as reserved unless the source explicitly labels them that way.

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