Sec. 32.6121  Land and building expense.

    (a) This account shall include expenses associated with land and 
buildings (excluding amortization of leasehold improvements). This 
account shall also include janitorial service, cleaning supplies, water, 
sewage, fuel and guard service, and electrical power.
    (b) The cost of electrical power used to operate the 
telecommunications network shall be charged to Account 6531, Power 
Expense, and the cost of separately metered electricity used for 
operating specific types of equipment, such as computers, shall be 
charged to the expense account appropriate for such use.