FCC 32.6565 Revised as of October 1, 2006
Goto Year:2005 |
2007
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 the character of
the amounts contained in this account.
[ 69 FR 44607 , July 27, 2004]
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