Title 47

SECTION 36.352

36.352 Other property plant and equipment expenses - Account 6510.

§ 36.352 Other property plant and equipment expenses - Account 6510.

(a) This account is used to record the expenses associated with (1) property held for future telecommunications use and (2) the provisioning of material and supplies.

(b) The expenses in this account are apportioned among the operations based on the separation of Account 2001 - Telecommunications Plant in Service.