47 CFR Subpart E - Instructions for Expense Accounts

  1. § 32.5999 General.
  2. § 32.6110 Network support expenses.
  3. § 32.6112 Motor vehicle expense.
  4. § 32.6113 Aircraft expense.
  5. § 32.6114 Tools and other work equipment expense.
  6. § 32.6120 General support expenses.
  7. § 32.6121 Land and building expense.
  8. § 32.6122 Furniture and artworks expense.
  9. § 32.6123 Office equipment expense.
  10. § 32.6124 General purpose computers expense.
  11. § 32.6210 Central office switching expenses.
  12. § 32.6211 Non-digital switching expense.
  13. § 32.6212 Digital electronic switching expense.
  14. § 32.6220 Operator systems expense.
  15. § 32.6230 Central office transmission expense.
  16. § 32.6231 Radio systems expense.
  17. § 32.6232 Circuit equipment expense.
  18. § 32.6310 Information origination/termination expenses.
  19. § 32.6311 Station apparatus expense.
  20. § 32.6341 Large private branch exchange expense.
  21. § 32.6351 Public telephone terminal equipment expense.
  22. § 32.6362 Other terminal equipment expense.
  23. § 32.6410 Cable and wire facilities expenses.
  24. § 32.6411 Poles expense.
  25. § 32.6421 Aerial cable expense.
  26. § 32.6422 Underground cable expense.
  27. § 32.6423 Buried cable expense.
  28. § 32.6424 Submarine and deep sea cable expense.
  29. § 32.6426 Intrabuilding network cable expense.
  30. § 32.6431 Aerial wire expense.
  31. § 32.6441 Conduit systems expense.
  32. § 32.6510 Other property, plant and equipment expenses.
  33. § 32.6511 Property held for future telecommunications use expense.
  34. § 32.6512 Provisioning expense.
  35. § 32.6530 Network operations expense.
  36. § 32.6531 Power expense.
  37. § 32.6532 Network administration expense.
  38. § 32.6533 Testing expense.
  39. § 32.6534 Plant operations administration expense.
  40. § 32.6535 Engineering expense.
  41. § 32.6540 Access expense.
  42. § 32.6560 Depreciation and amortization expenses.
  43. § 32.6561 Depreciation expense - telecommunications plant in service.
  44. § 32.6562 Depreciation expense - property held for future telecommunications use.
  45. § 32.6563 Amortization expense - tangible.
  46. § 32.6564 Amortization expense - intangible.
  47. § 32.6565 Amortization expense - other.
  48. § 32.6610 Marketing.
  49. § 32.6611 Product management and sales.
  50. § 32.6613 Product advertising.
  51. § 32.6620 Services.
  52. § 32.6621 Call completion services.
  53. § 32.6622 Number services.
  54. § 32.6623 Customer services.
  55. § 32.6720 General and administrative.
  56. § 32.6790 Provision for uncollectible notes receivable.