Goto Section: 32.6564 | 32.6610 | Table of Contents

FCC 32.6565
Revised as of
Goto Year:1996 | 1998
Sec. 32.6565  Amortization expense--other.

    (a) This account shall include only the amortization of costs 
included in Account 2005, Telecommunications Plant Adjustment.
    (b) This account shall also include lump-sum write offs of amounts 
of plant acquisition adjustment as provided for in Sec. 32.2005(b)(3) of 
Subpart C.
    (c) Subsidiary records shall be maintained so as to show that 
character of the amounts contained in this account.


Goto Section: 32.6564 | 32.6610

Goto Year: 1996 | 1998
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