§  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]