Goto Section: 32.6534 | 32.6540 | Table of Contents

FCC 32.6535
Revised as of October 1, 2005
Goto Year:2004 | 2006
Sec.  32.6535   Engineering expense.

   (a) This account shall include costs incurred in the general engineering of
   the telecommunications plant which are not directly chargeable to an
   undertaking or project. This includes developing input to the fundamental
   planning process, performing preliminary work or advance planning in
   connection with potential undertakings, and performing special studies of an
   engineering nature.

   (b) Credits shall be made to this account for amounts transferred to
   construction accounts. These amounts shall be computed on the basis of
   direct labor hours. (See  Sec. 32.2000(c)(2)(ii) of subpart C.)


Goto Section: 32.6534 | 32.6540

Goto Year: 2004 | 2006
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