47 C.F.R. § 32.6110 Network support expenses.
Title 47 - Telecommunication
(a) Class B telephone companies shall use this account for expenses of the type and character required of Class A companies in Accounts 6112 through 6114. (b) Credits shall be made to this account by Class B companies for amounts transferred to Construction and/or other Plant Specific Operations Expense accounts. These amounts shall be computed on the basis of direct labor hours. [67 FR 5695, Feb. 6, 2002]
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart E—Instructions for Expense Accounts
§ 32.6110 Network support expenses.