§ 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 § 32.2005(b)(3) of subpart C.

   (c) Subsidiary records shall be maintained so as to show the character of
   the amounts contained in this account.

   [ 69 FR 44607 , July 27, 2004]

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