47 CFR Subpart E - Subpart E—Instructions for Expense Accounts
- § 32.5999 General.
- § 32.6110 Network support expenses.
- § 32.6112 Motor vehicle expense.
- § 32.6113 Aircraft expense.
- § 32.6114 Tools and other work equipment expense.
- § 32.6120 General support expenses.
- § 32.6121 Land and building expense.
- § 32.6122 Furniture and artworks expense.
- § 32.6123 Office equipment expense.
- § 32.6124 General purpose computers expense.
- § 32.6210 Central office switching expenses.
- § 32.6211 Non-digital switching expense.
- § 32.6212 Digital electronic switching expense.
- § 32.6220 Operator systems expense.
- § 32.6230 Central office transmission expense.
- § 32.6231 Radio systems expense.
- § 32.6232 Circuit equipment expense.
- § 32.6310 Information origination/termination expenses.
- § 32.6311 Station apparatus expense.
- § 32.6341 Large private branch exchange expense.
- § 32.6351 Public telephone terminal equipment expense.
- § 32.6362 Other terminal equipment expense.
- § 32.6410 Cable and wire facilities expenses.
- § 32.6411 Poles expense.
- § 32.6421 Aerial cable expense.
- § 32.6422 Underground cable expense.
- § 32.6423 Buried cable expense.
- § 32.6424 Submarine and deep sea cable expense.
- § 32.6426 Intrabuilding network cable expense.
- § 32.6431 Aerial wire expense.
- § 32.6441 Conduit systems expense.
- § 32.6510 Other property, plant and equipment expenses.
- § 32.6511 Property held for future telecommunications use expense.
- § 32.6512 Provisioning expense.
- § 32.6530 Network operations expense.
- § 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.