Goto Section: 32.6564 | 32.6610 | Table of Contents

FCC 32.6565
Revised as of October 1, 2007
Goto Year:2006 | 2008
Sec.  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  Sec. 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]


Goto Section: 32.6564 | 32.6610

Goto Year: 2006 | 2008
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