47 C.F.R. § 32.6422 Underground cable expense.
Title 47 - Telecommunication
(a) This account shall include expenses associated with underground cable. (b) Subsidiary record categories shall be maintained as provided in §32.2422(a) of subpart C.
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart E—Instructions for Expense Accounts
§ 32.6422 Underground cable expense.