FCC Web Documents citing 32.6563

as compiled by hallikainen.com/FccRules on 2012 07 01

• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-01-305A1.txt
  • plant adjustment, and lump-sum write-offs of amounts of plant acquisition adjustment as provided for in § 32.2005(b)(4) of Subpart C. (b) Subsidiary records shall be maintained so as to show that character of the amounts related to plant acquisition adjustments. Section 32.6561 Depreciation expense-telecommunications plant in service is deleted. Section 32.6562 Depreciation expense-property held for future telecommunications is deleted. Section 32.6563 Amortization expense-tangible is deleted. Section 32.6564 Amortization expense-intangible is deleted. Section 32.6565 Amortization expense-other is deleted. Section 32.6610 Marketing is revised to read as follows: § 32.6610 Marketing. Class B telephone companies shall use this account for expenses of the type and character required of Class A companies in Accounts 6611-6613. Section 32.6611 Product management is renamed and revised to
• http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.doc http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.pdf http://hraunfoss.fcc.gov/edocs_public/attachmatch/FCC-04-149A1.txt
  • property, plant and equipment expenses. 32.6511 Property held for future telecommunications use expense. 32.6512 Provisioning expense. 32.6530 Network operations expenses. 32.6531 Power expense. 32.6532 Network administration expense. 32.6533 Testing expense. 32.6534 Plant operations administration expense. 32.6535 Engineering expense. 32.6540 Access expense. 32.6560 Depreciation and amortization expenses. 32.6561 Depreciation expense-telecommunications plant in service. 32.6562 Depreciation expense-property held for future telecommunications use. 32.6563 Amortization expense-tangible. 32.6564 Amortization expense-intangible. 32.6565 Amortization expense-other. 32.6610 Marketing. 32.6611 Product management and sales. 32.6613 Product advertising. 32.6620 Services. 32.6621 Call completion services. 32.6622 Number services. 32.6623 Customer services. 32.6720 General and administrative. 32.6790 Provision for uncollectible notes receivable. Subpart F-Instructions for Other Income Accounts 32.6999 General. 32.7099 Content of accounts. 32.7100 Other operating income and expenses. 32.7199 Content