47 C.F.R. § 32.6561 Depreciation expense—telecommunications plant in service.
Title 47 - Telecommunication
This account shall include the depreciation expense of capitalized costs in Accounts 2112 through 2441, inclusive. [69 FR 44607, July 27, 2004]
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart E—Instructions for Expense Accounts
§ 32.6561 Depreciation expense—telecommunications plant in service.